# The Finance Act, 2019 (No. 2), Section 55: Amendment of section 234C

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/55/

## Text

Amendment of section 234C 55. In section 234C of the Income-tax Act, in sub-section (1), in the Explanation, after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely:— "(ia) | any relief of tax allowed under section 89;".

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