# The Finance Act, 2019 (No. 1), Section 7: Amendment of section 80-IBA

- Act: The Finance Act, 2019 (No. 1)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-1/section/7/

## Text

Amendment of section 80-IBA 7. In section 80-IBA of the Income-tax Act, in sub-section (2), in clause (a), for the figures "2019", the figures "2020" shall be substituted with effect from the 1st day of April, 2020.

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