# The Finance Act, 2020, Section 16: Amendment of Section 33ABA

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/16/

## Text

(i) | after the expiry of forty-eight months from the end of the relevant assessment year; or (ii) | from the date of the sale of such specified security or sweat equity share by the assessee; or (iii) | from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share, Amendment of section 33ABA. 16. In section 33ABA of the Income-tax Act, in sub-section (2), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44AB and the assessee furnishes by that date" shall be substituted.

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