Section 23 - Amendment of section 43B. - Finance Act, 2016

Amendment of section 43B. 23. In section 43B of the Income-tax Act, with effect from the 1st day of April, 2017,- (i) in clause (f), for the word employee occurring at the end, the words employee, or shall be substituted; (ii) after clause (f), the following clause shall be inserted, namely:- (g) any sum payable by the assessee to the Indian Railways for the use of railway assets, .