Section 74 - Amendment of section 246A. - Finance Act, 2025

Amendment of section 246A. 74. In section 246A of the Income-tax Act, in sub-section (1), (i) in clause (ja), for the word, brackets, figure and letter, sub-section (1A) , the word, brackets and figure sub-section (2) shall be substituted; (ii) in clause (n), the words made by a Deputy Commissioner shall be omitted.