Section 20 - Amendment of section 87 - Finance (No. 2) Act, 2004

20. Amendment of section 87.- In section 87 of the Income-tax Act, with effect from the 1st day of April, 2005,- (a) in sub-section (1), for the words, figures and letters "sections 88, 88A, 88B and 88C", the words, figures and letters "sections 88, 88A, 88B, 88C, 88D and 88E" shall be substituted; (b) in sub-section (2), after the words, figures and letter "or section 88C", the words, figures and letters "or section 88D or section 88E" shall be inserted.