Section 42 - Amendment of section 80LA. - Finance Act, 2023

Amendment of section 80LA. 42. In section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely: ''Provided that for the assessment year commencing on or after the 1st day of April, 2023, the deduction under this clause shall be one hundred per cent. of such income.''.