# The Finance Act, 1992, Section 82: Amendment of section 239

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/82/

## Text

Amendment of section 239. 82. In section 239 of the Income-tax Act, in sub-section (2), in clause (c), for the words "two years", the words "one year" shall be substituted with effect from the 1st day of April, 1993. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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