Section 4 - Amendment of section 23 - Finance Act, 2019

Amendment of section 23 4. In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020,- (a) in sub-section (4),- (i) in the opening portion, for the words one house , the words two houses shall be substituted; (ii) in clause (a), for the word one , the word two shall be substituted; (iii) in clause (b), for the words other than the house , the words other than the house or houses shall be substituted; (b) in sub-section (5), for the words one year , the words two years shall be substituted.