# The Finance Act, 2021, Section 36: Amendment of section 115UB

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/36/

## Text

Amendment of section 115UB. 36. In section 115UB of the Income-tax Act, in Explanation 1, in clause (a), for the figures "1992", the figures and words "1992 or under the International Financial Services Centre Authority Act, 2019 (50 of 2019)" shall be substituted with effect from the 1st day of April, 2022.

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