Section 33 - Amendment of section 115VP. - Finance Act, 2025

Amendment of section 115VP. 33. In section 115VP of the Income-tax Act, after sub-section (4), the following proviso shall be inserted, namely: Provided that for an application received under sub-section (1) on or after the 1st April, 2025, order under sub-section (3) shall be passed before the expiry of three months from the end of the quarter in which such application was received. .