Clause 53 - Amendment of section 234B. - Finance (No. 2) Bill, 2019

Amendment of section 234B. 53. In section 234B of the Income-tax Act, in sub-section (1), in Explanation 1, after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1 st day of April, 2007, namely: (ia) any relief of tax allowed under section 89; .