Finance Acts
Section - 9 - Amendment of section 17
Amendment of section 17.9. In section 17 of the Income-tax Act, in clause (2), with effect from the 1st April, 2026,-
| (a) | - | in sub-clause (iii), in paragraph (c), for the words "fifty thousand rupees", the words "such amount as may be prescribed" shall be substituted; |
| (b) | - | in the proviso occurring after sub-clause (viii), in clause (vi), in the long line, in clause (B), for the words "two lakh rupees", the words "such amount as may be prescribed" shall be substituted. |
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