Home Acts & Rules Finance Act / Amendment Acts Finance Acts FINANCE (NO. 2) ACT, 2019 Chapters List Chapter III DIRECT TAXES Income-tax This
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Section 47 - Amendment of section 195. - FINANCE (NO. 2) ACT, 2019Extract Amendment of section 195. 47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019, (a) in sub-section (2), for the words to the Assessing Officer to determine, by general or special order , the words in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed shall be substituted; (b) in sub-section (7), for the words to the Assessing Officer to determine, by general or special order , the words in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed shall be substituted.
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