# The Finance Act, 2020, Section 52: Amendment of Section 115BAB

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/52/

## Text

Amendment of section 115BAB. 52. In section 115BAB of the Income-tax Act, in sub-section (2),— (i) | in clause (c), in sub-clause (i), for the words, figures and letters 'Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" other than the provisions of section 80JJAA', the words, figures and letters "Chapter VI-A other than the provisions of section 80JJAA or section 80M" shall be substituted with effect from 1st day of April, 2021; (ii) | after clause (c), the following Explanation shall be inserted, namely:— 'Explanation.—For the purposes of clause (b), the "business of manufacture or production of any article or thing" shall include the business of generation of electricity.'.

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