Section 38 - Amendment of section 154 - Finance Act, 2015

Amendment of section 154 38. In section 154 of the Income-tax Act, with effect from the 1st day of June, 2015,- (i) in sub-section (1), after clause (c), the following clause shall be inserted, namely:- (d) amend any intimation under sub-section (1) of section 206CB. ; (ii) in sub-section (2), in clause (b), after the words or by the deductor , the words or by the collector shall be inserted; (iii) in sub-section (3), after the words or the deductor wherever they occur, the words or the collector shall be inserted; (iv) in sub-section (5), after the words or the deductor at both the places where they occur, the words or the collector shall be inserted; (v) in sub-section (6), after the words or the deductor at both the places where they occur, the words or the collector shall be inserted; (vi) in sub-section (8), after the words or by the deductor , the words or by the collector shall be inserted.