# The Finance Act, 2019 (No. 2), Section 35: Amendment of section 115-O

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/35/

## Text

Amendment of section 115-O 35. In section 115-O of the Income-tax Act, in sub-section (8), for the words "out of its current income", the words "out of its current income or income accumulated as a unit of International Financial Services Centre after the 1st day of April, 2017" shall be substituted with effect from the 1st day of September, 2019.

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