Home Acts & Rules Bill Bills FINANCE BILL, 2019 Chapters List Chapter III DIRECT TAXES - Income-tax This
Amendment of section 80-IBA.
7. In section 80-IBA of the Income-tax Act, in sub-section (2), in clause (a), for the figures “2019”, the figures “2020” shall be substituted with effect from the 1st day of April, 2020.