# The Finance Act, 2024 (No. 1), Section 3: Amendment of section 10

- Act: The Finance Act, 2024 (No. 1) (Act 8 of 2024)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-1/section/3/

## Text

CHAPTER III DIRECT TAXES Income-tax Amendment of section 10. 3. In section 10 of the Income-tax Act,— (a) | in clause (4D), in the Explanation,— (i) | in clause (aa), for the figures "2024", the figures "2025" shall be substituted; (ii) | in clause (c), in sub-clause (ii), in item (I), for the figures "2024", the figures "2025" shall be substituted; (b) | in clause (4F), for the figures "2024", the figures "2025" shall be substituted; (c) | in clause (23FE), in sub-clause (i), for the figures "2024", the figures "2025" shall be substituted.

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