# The Finance Act, 2024 (No. 2), Section 23: Amendment of section 56

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/23/

## Text

Amendment of section 56. 23. In section 56 of the Income-tax Act, in sub-section (2), in clause (viib), after the second proviso, the following proviso shall be inserted with effect from the 1st day of April, 2025, namely:— "Provided also that the provisions of this clause shall not apply on or after the 1st day of April, 2025.".

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