Section 21 - Amendment of section 87. - Finance Act, 2013

Amendment of section 87. 21. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2014, (i) in sub-section (1), for the word and figures sections 88 , the word, figures and letter sections 87A, 88 shall be substituted; (ii) in sub-section (2), for the word and figures section 88 , the words, figures and letter section 87A or section 88 shall be substituted.