# The Finance Act, 2022, Section 33: Amendment of section 115TF

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/33/

## Text

Amendment of section 115TF. 33.  In section 115TF of the Income-tax Act, with effect from the 1st day of April, 2023,— (a) | in the marginal heading, for the words "trust or institution", the words "specified person" shall be substituted; (b) | in sub-section (1), for the words "trust or the institution" at both the places where they occur, the words "specified person" shall be substituted; (c) | the following Explanation shall be inserted, namely:— 'Explanation.—For the purposes of this section, "specified person" shall have the same meaning as assigned to in clause (iia) of the Explanation to section 115TD.'.

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