# The Finance Act, 1991, Section 69: Amendment of section 273A

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/69/

## Text

Amendment of section 273A. 69. In section 273A of the Income-tax Act, in sub-section (3), the following proviso shall be inserted at the end, namely: — "Provided that where an order has been made in favour of any person under sub-section (J) on or before the 24th day of July, 1991, such, person shall be entitled to further relief only once in relation to other assessment year or years if he makes an application to the income-tax authority referred to in sub-section (4) at any time before the 1st day of April, 1992,". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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