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of <h1>Amendment to Section 154 of Income-tax Act: Changes in Clause (b) for Intimations under Section 143, Effective June 1999.</h1> Section 154 of the Income-tax Act is amended by the Finance Act, 1999, specifically altering sub-section (1). The amendment replaces clause (b) to allow for the amendment of any intimation or deemed intimation under sub-section (1) of section 143. This change is effective from June 1, 1999, and pertains to the procedural aspects of direct taxes, specifically income tax, under the statutory framework.
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