# The Finance Act, 2024 (No. 2), Section 66: Amendment of section 198

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/66/

## Text

Amendment of section 198. 66. In section 198 of the Income-tax Act, after the words "this Chapter", the words "and income-tax paid outside India, by way of deduction, in respect of which an assessee is allowed a credit against the tax payable under this Act," shall be inserted with effect from the 1st day of April, 2025.

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