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Section43
The Finance Act, 2023

Amendment of section 87

In force Act 8 of 2023 As on 07 Oct 2026

Act 8 of 2023 Ministry Finance

Section 43 of the Finance Act, 2023 deals with amendment of section 87. 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;

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.
Section 43, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 87 Amendment of section 194BB
  2. s. 88 Amendment of section 194LC
  3. Income-tax Act s. 87 Rebate to be allowed in computing income-tax

Questions about Section 43

What does Section 43 of the Finance Act deal with?

Section 43 of the Finance Act is headed "Amendment of section 87". 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;

How do I find court cases under Section 43 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2023 43, section 43 Finance Act 2023, section 43 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 43 of the Finance Act, and has it changed?

Its own text turns on section 87 (Amendment of section 194BB), section 88 (Amendment of section 194LC), Income-tax Act 87 (Rebate to be allowed in computing income-tax), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.