# The Finance Act, 1982, Section 28: Amendment of section 245D

- Act: The Finance Act, 1982 (Act 14 of 1982)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1982/section/28/

## Text

Amendment of section 245D. 28. In section 245D of the Income-tax Act, in sub-section (5), for the words "The materials brought on record", the words, brackets, figures and letters "Subject to the provisions of sub-section (2A) of section 245B, the materials brought on record" shall be substituted. [Finance Act, 1982] © Copyright. Taxmann Publications Pvt. Ltd.

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