Section 19 - Amendment of section 43 - Finance Act, 2000

19. Amendment of section 43 In section 43 of the Income-tax Act, in clause (6),- (a) in Explanation 2A, for the words book value of the assets , the words written down value of the assets shall be substituted; (b) in Explanation 2B,- (i) for the words value of the assets as appearing in the books of account , the words written down value of the transferred assets as appearing in the books of account shall be substituted; (ii) the proviso shall be omitted.