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Amendment of section 234B

Section 57 - Acts - DIRECT TAXES - Income-tax - FINANCE ACT, 2015 - Section 57 - 57. In section 234B of the Income-tax Act, with effect from the 1st day of June, 2015,- (i) after sub-section (2), the following sub-section shall be inserted, namely:- .....

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mencing on the 1st day of April of such assessment year and ending on the date of making such application, on the additional amount of income-tax referred to in that sub-section. (b) Where as a result of an order of the Settlement Commission under su .....

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ery month or part of a month comprised in the period commencing on the 1st day of April of such assessment year and ending on the date of such order, on the amount by which the tax on the total income determined on the basis of such order exceeds the .....

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or reduced, as the case may be, the interest shall be increased or reduced accordingly. ; (ii) for sub-section (3), the following sub-section shall be substituted, namely:- (3) Where, as a result of an order of reassessment or recomputation under se .....

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