# The Finance Act, 2020, Section 58: Amendment of Section 115JD

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/58/

## Text

Amendment of section 115JD. 58. In section 115JD of the Income-tax Act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of April, 2021, namely:— "(7) The provisions of this section shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD.".

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