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of <h1>Amendment to Section 195: Clarifies Assessing Officer's Role with Prescribed Form and Manner for Determinations.</h1> Section 195 of the Income-tax Act was amended by the Finance (No. 2) Act, 2019, effective November 1, 2019. In sub-sections (2) and (7), the language was revised to replace the phrase 'to the Assessing Officer to determine, by general or special order' with 'in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed.' This change specifies that the determination by the Assessing Officer must follow a prescribed form and manner, enhancing clarity and procedural uniformity in the application process.
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