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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2003 expands Section 234A: Updates to sub-sections (1) and (3) for reassessment processes.</h1> Section 234A of the Income-tax Act was amended by the Finance Act, 2003, effective June 1, 2003. The amendments include changes to sub-section (1) and sub-section (3). In sub-section (1), Explanation 3 now includes references to both section 147 and section 153A. In sub-section (3), the opening portion and clause (b) have been revised to include references to notices and reassessments under section 153A, in addition to section 147 and section 148. These changes expand the scope of the provisions related to the assessment and reassessment processes under the Income-tax Act.
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