# The Finance Act, 2023, Section 43: Amendment of section 87

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/43/

## Text

Amendment of section 87. 43.  In section 87 of the Income-tax Act,— (a) | in sub-section (1), the figures and letters ", 88, 88A, 88B, 88C, 88D" shall be omitted; (b) | in sub-section (2), the words, figures and letters "or section 88 or section 88A or section 88B or section 88C or section 88D" shall be omitted.

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