# The Finance Act, 1990, Section 41: Amendment of section 246

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/41/

## Text

Amendment of section 246 41. In section 246 of the Income-tax Act,— (a) in sub-section (1), in clause (1), 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;". [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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