# The Finance Act, 2022, Section 14: Amendment of section 43B

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/14/

## Text

Amendment of section 43B. 14.  In section 43B of the Income-tax Act, with effect from the 1st day of April, 2023,— (i) | in Explanation 3C, after the words "loan or borrowing", the words "or debenture or any other instrument by which the liability to pay is deferred to a future date" shall be inserted; (ii) | in Explanation 3CA, after the words "loan or borrowing", the words "or debenture or any other instrument by which the liability to pay is deferred to a future date" shall be inserted; (iii) | in Explanation 3D, after the words "loan or advance", the words "or debenture or any other instrument by which the liability to pay is deferred to a future date" shall be inserted.

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