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of <h1>Finance Bill 2016 amends Section 133C of Income-tax Act, enhancing info processing by tax authorities. Effective June 1, 2016.</h1> Clause 64 of the Finance Bill, 2016 proposes an amendment to section 133C of the Income-tax Act. It renumbers the existing section as sub-section (1) and introduces a new sub-section (2), effective from June 1, 2016. This amendment allows the prescribed income-tax authority to process information or documents received in response to a notice and provide the results to the Assessing Officer for further action. The current section empowers the authority to issue notices for information verification, and the amendment enhances the processing and utilization of the obtained information.
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