# The Finance Act, 2020, Section 60: Amendment of Section 115R

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/60/

## Text

Amendment of section 115R. 60. In section 115R of the Income-tax Act, in sub-section (2), after the words "or a Mutual Fund to its unit holders", the words, figures and letters "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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