Section 45 - Amendment of section 87 - Finance Act, 2000

45. Amendment of section 87 In section 87 of the Income-tax Act, with effect from the 1st day of April, 2001,- (a) in sub-section (1), for the word, figures and letter and 88B , the figures, letters and word 88B and 88C shall be substituted; (b) in sub-section (2), after the words, figures and letter or section 88B , the words, figures and letter or section 88C shall be inserted.