# The Finance Act, 2020, Section 36: Amendment of Section 80-IAC

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/36/

## Text

Amendment of section 80-IAC. 36. In section 80-IAC of the Income-tax Act, with effect from the 1st day of April, 2021,— (i) | in sub-section (2), for the word "seven", the word "ten" shall be substituted; (ii) | in the Explanation, in clause (ii), in sub-clause (b), for the word "twenty-five", the words "one hundred" shall be substituted.

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