# The Finance Act, 2022, Section 23: Amendment of section 80LA

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/23/

## Text

Amendment of section 80LA. 23.  In section 80LA of the Income-tax Act, in sub-section (2), in clause (d), with effect from the 1st day of April, 2023,— (i) | after the words "being an aircraft", the words "or a ship" shall be inserted; (ii) | in the Explanation, for the words 'this clause, "aircraft" shall', the words 'this clause, "aircraft" and "ship" shall' shall be substituted.

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