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        F. Acts / Amendment Acts

        Section 57 - Amendment of section 246A.

        Finance (No. 2) Act, 2019
        Chapter III
        DIRECT TAXES
        Income-tax

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        Amendment to section 246A changes clause wording to substitute the verb 'made' for assessment or reassessment. Amendment replaces wording in sub section (1), clause (bb) of section 246A of the Income tax Act by substituting the word 'made' for the phrase 'of assessment or reassessment,' effected by the Finance (No. 2) Act, 2019 with effect from the first day of September, 2019.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 246A changes clause wording to substitute the verb 'made' for assessment or reassessment.

                                Amendment replaces wording in sub section (1), clause (bb) of section 246A of the Income tax Act by substituting the word "made" for the phrase "of assessment or reassessment," effected by the Finance (No. 2) Act, 2019 with effect from the first day of September, 2019.


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