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Section 41 - Amendment of section 192 - FINANCE ACT, 2015Extract Amendment of section 192 41. In section 192 of the Income-tax Act, after sub-section (2C), the following subsection shall be inserted with effect from the 1st day of June, 2015, namely:- (2D) The person responsible for making the payment referred to in sub-section (1) shall, for the purposes of estimating income of the assessee or computing tax deductible under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including claim for set-off of loss) under the provisions of the Act in such form and manner as may be prescribed. .
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