# The Finance Act, 2021, Section 22: Amendment of section 54GB

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/22/

## Text

Amendment of section 54GB. 22. In section 54GB of the Income-tax Act, in sub-section (5), in the proviso, for the figures "2021", the figures "2022" shall be substituted.

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