# The Finance Act, 1994, Section 46: Amendment of section 246

- Act: The Finance Act, 1994 (Act 32 of 1994)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1994/section/46/

## Text

Amendment of section 246. 46. In section 246 of the Income-tax Act, with effect from the 1st day of June, 1994,— (a) in sub-section (1), in clause (a), after the words "under this Act", the words, brackets, figures and letter, "or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments," shall be inserted; (b) in sub-section (2), in clause (a), for the words, brackets and figure "an order specified in sub-section (1) where such order", the words, brackets and figure "an intimation or order specified in sub-section (1) where such intimation is sent or such order" shall be substituted. [Finance Act, 1994] © Copyright. Taxmann Publications Pvt. Ltd.

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