# The Finance Act, 2019 (No. 1), Section 4: Amendment of section 23

- Act: The Finance Act, 2019 (No. 1)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-1/section/4/

## Text

Amendment of section 23 4. In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020,— (a) | in sub-section (4),— (i) | in the opening portion, for the words "one house", the words "two houses" shall be substituted; (ii) | in clause (a), for the word "one", the word "two" shall be substituted; (iii) | in clause (b), for the words "other than the house", the words "other than the house or houses" shall be substituted; (b) | in sub-section (5), for the words "one year", the words "two years" shall be substituted.

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