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    <title>Amendment of section 246A.</title>
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    <description>Amendment replaces wording in sub section (1), clause (bb) of section 246A of the Income tax Act by substituting the word &quot;made&quot; for the phrase &quot;of assessment or reassessment,&quot; effected by the Finance (No. 2) Act, 2019 with effect from the first day of September, 2019.</description>
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      <description>Amendment replaces wording in sub section (1), clause (bb) of section 246A of the Income tax Act by substituting the word &quot;made&quot; for the phrase &quot;of assessment or reassessment,&quot; effected by the Finance (No. 2) Act, 2019 with effect from the first day of September, 2019.</description>
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