# The Finance Act, 2020, Section 56: Amendment of Section 115JB

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/56/

## Text

Amendment of section 115JB. 56. In section 115JB of the Income-tax Act, in sub-section (4), for the words, brackets and figures "along with the return of income filed under sub-section (1) of section 139", the words, figures and letters "before the specified date referred to in section 44AB" shall be substituted.

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