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        F. Acts / Amendment Acts

        Section 78 - Amendment of section 253.

        Finance (No. 2) Act, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Time-limit amendment in income-tax procedure revises referenced provisions and alters the temporal computation for statutory actions. The amendment modifies section 253 by inserting a reference to section 158BFA after section 154 in subsection (1) and by substituting the phrase in subsection (3) that previously read 'sixty days of the date on' with wording that prescribes time-limit computation as 'two months from the end of the month in'.
                        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.

                              Time-limit amendment in income-tax procedure revises referenced provisions and alters the temporal computation for statutory actions.

                              The amendment modifies section 253 by inserting a reference to section 158BFA after section 154 in subsection (1) and by substituting the phrase in subsection (3) that previously read "sixty days of the date on" with wording that prescribes time-limit computation as "two months from the end of the month in".


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