# The Finance Act, 2024 (No. 2), Section 32: Amendment of section 113

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/32/

## Text

Amendment of section 113. 32. In section 113 of the Income-tax Act, with effect from the 1st day of September, 2024,— (a) | the word "undisclosed" shall be omitted; (b) | in the proviso, the words, figures and letters beginning with "and applicable" and ending with "under section 132A" shall be omitted.

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