- In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020, -(a)in sub-section (4), -(i)in the opening portion, for the words "one house", the words "two houses" shall be substituted;(ii)in clause (a), for the word "one", the word "two" shall be substituted;(iii)in clause (b), for the words "other than the house", the words "other than the house or houses" shall be substituted;(b)in sub-section (5), for the words "one year", the words "two years" shall be substituted.
