# The Finance Act, 2020, Section 86: Amendment of Section 195

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/86/

## Text

Amendment of section 195. 86. In section 195 of the Income-tax Act, in sub-section (1), the second proviso shall be omitted.

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