Home Acts & Rules Finance Act / Amendment Acts Finance Acts FINANCE (No. 2) ACT, 2009 Chapters List Chapter III DIRECT TAXES This
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Section 16 - Amendment of section 40A - FINANCE (No. 2) ACT, 2009Extract Amendment of section 40A. 16. In section 40A of the Income-tax Act, in sub-section (3A), after the proviso, the following proviso shall be inserted with effect from the 1st day of October, 2009, namely:— 'Provided further that in the case of payment made for plying, hiring or leasing goods carriages, the provisions of sub-sections (3) and (3A) shall have effect as if for the words "twenty thousand rupees", the words "thirty-five thousand rupees" had been substituted.'.
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