# The Finance Act, 1991, Section 46: Amendment of section 143

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/46/

## Text

Amendment of section 143. 46. In section 143 of the Income-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:— "Provided that no notice under this sub-section shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished."; (b) the following Explanation shall be inserted at the end, namely:— "Explanation.—An intimation sent to the assessee under sub-section (1) or sub-section (1B) shall be deemed to be an order for the purposes of section 264.". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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