Section 67 - Amendment of section 140. - Finance Act, 2020

Amendment of section 140. 67. In section 140 of the Income-tax Act,- (i) in clause (c), after the words by any director thereof , the words or any other person, as may be prescribed for this purpose shall be inserted; (ii) in clause (cd), after the words by any partner thereof , the words or any other person, as may be prescribed for this purpose shall be inserted.