# The Finance Act, 2024 (No. 2), Section 15: Amendment of section 43D

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/15/

## Text

Amendment of section 43D. 15. In section 43D of the Income-tax Act, with effect from the 1st day of April, 2025,— (i) | in the marginal heading, the words "public companies," shall be omitted; (ii) | clause (b) shall be omitted; (iii) | in the long line, the words "or the public company" shall be omitted; (iv) | in the Explanation, clauses (a) and (b) shall be omitted.

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