# The Finance Act, 2020, Section 59: Amendment of Section 115-O

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/59/

## Text

Amendment of section 115-O. 59. In section 115-O of the Income-tax Act, in sub-section (1), after the words, figures and letters "on or after the 1st day of April, 2003", the words, figures and letters "but on or before the 31st day of March, 2020" shall be inserted with effect from the 1st day of April, 2021.

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