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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 140A Updated: References to Section 158BC Replaced with Sections 153A and 158BC for Assessments.</h1> Section 140A of the Income-tax Act was amended by the Finance Act, 2003, effective June 1, 2003. In subsection (1), the reference to 'section 158BC' was replaced with 'section 153A or, as the case may be, section 158BC.' Similarly, in subsection (2), the phrase 'an assessment under section 158BC' was changed to 'an assessment under section 153A or section 158BC.' These amendments reflect updates to the sections applicable for assessments under the Income-tax Act.
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