Clause 23 - Amendment of section 80LA - Finance Bill, 2022

Amendment of section 80LA. 23. In section 80LA of the Income-tax Act, in sub-section (2), in clause (d), with effect from the 1st day of April, 2023, (i) after the words being an aircraft , the words or a ship shall be inserted; (ii) in the Explanation, for the words this clause, aircraft shall , the words this clause, aircraft and ship shall shall be substituted.