Section 41 - Amendment of section 246 - Finance Act, 1990

41. Amendment of section 246 In section 246 of the Income-tax Act, - (a) in sub-section (1), in clause (l), in sub-clause (ii), the words, figures and letters section 271C, section 271D, section 271E, shall be omitted; (b) in sub-section (2), after clause (e), the following clause shall be inserted, namely :- (ee) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271D or section 271E; .