Section 43 - Amendment of section 87. - Finance Act, 2023

Amendment of section 87. 43. In section 87 of the Income-tax Act, (a) in sub-section (1), the figures and letters , 88, 88A, 88B, 88C, 88D shall be omitted; (b) in sub-section (2), the words, figures and letters or section 88 or section 88A or section 88B or section 88C or section 88D shall be omitted.