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of <h1>Finance (Amendment) Act, 1987: Retroactive Changes to Sections 3(b)(ii) and 4(c) Effective from September 19, 1987.</h1> The Finance (Amendment) Act, 1987, enacted by the Parliament of India, received presidential assent on December 16, 1987. This Act serves to amend the existing Finance Act, 1987. It specifies that sub-clause (ii) of clause (b) of section 3 and clause (c) of section 4 are retroactively effective from September 19, 1987, while all other provisions are effective immediately upon enactment.
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