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of <h1>Income-tax Act Section 244A amended: Refund withholding date revised, effective October 1, 2024, by Finance (No. 2) Act.</h1> Section 244A of the Income-tax Act is amended by replacing the phrase 'with the date on which such assessment or reassessment is made' with 'with the date up to which such refund is withheld' in sub-section (1A) of the proviso. This change is effective from October 1, 2024, as per the Finance (No. 2) Act, 2024.
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