# The Finance Act, 2021, Section 52: Amendment of section 194-IB

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/52/

## Text

Amendment of section 194-IB. 52. In section 194-IB of the Income-tax Act, in sub-section (4), for the words, figures and letters "section 206AA, such", the words, figures and letters "section 206AA or section 206AB, such" shall be substituted with effect from the 1st day of July, 2021.

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