Income Tax Department

Ministry of Finance, Government of India

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Section 126

Amendment of section 10

Section

Section Number

126

Chapter

CHAPTER VIII - MISCELLANEOUS

Act

Finance Acts

Year

2018

Amendment of section 10

Amendment of section 10

Amendment of section 10

126. In section 10 of the principal Act,—

(i)   for the words "or on behalf of, any minor", the words "or on behalf of, a minor" shall be substituted;
(ii)   for the words "for his use", the words "for the use of such minor" shall be substituted;
(iii)   for the words "receipt of any minor", the words "receipt of the minor" shall be substituted.

Footnotes