Section 78 - Amendment of section 253. - Finance (No. 2) Act, 2024

Amendment of section 253. 78. In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024, (a) in sub-section (1), in clause (a), after the word and figures section 154, , the word, figures and letters section 158BFA, shall be inserted; (b) in sub-section (3), for the words sixty days of the date on , the words two months from the end of the month in shall be substituted.