# The Finance Act, 2021, Section 19: Amendment of section 49

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/19/

## Text

Amendment of section 49. 19. In section 49 of the Income-tax Act, in sub-section (1), in clause (iii), in sub-clause (e), after the words, brackets, figures and letters "clause (vicc) or", the words, brackets, figures and letters "clause (viiac) or clause (viiad) or clause (viiae) or clause (viiaf) or" shall be inserted with effect from the 1st day of April, 2022.

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