# The Finance Act, 2023, Section 46: Amendment of section 92BA

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/46/

## Text

Amendment of section 92BA. 46.  In section 92BA of the Income-tax Act, after clause (va), the following clause shall be inserted with effect from the 1st day of April, 2024, namely:— "(vb) | any business transacted between the assessee and other person as referred to in sub-section (4) of section 115BAE".

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