Section 54 - Amendment of section 234B. - Finance (No. 2) Act, 2019

Amendment of section 234B. 54. 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 1st day of April, 2007, namely: (ia) any relief of tax allowed under section 89; .