# The Finance Act, 1995, Section 42: Amendment of section 234B

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/42/

## Text

Amendment of section 234B. 42. In section 234B of the Income-tax Act,— (i) in sub-section (1), for the words "or regular assessment on an amount", the words "and where a regular assessment is made, to the date of such regular assessment on an amount" shall be substituted and shall be deemed always to have been substituted with effect from the 1st day of April, 1989; (ii) in sub-section (3), for the words, brackets and figure "or regular assessment referred to in sub-section (1)", the words, brackets and figure "and where a regular assessment is made as is referred to in sub-section (1) following the date of such regular assessment" shall be substituted and shall be deemed always to have been substituted with effect from the 1st day of April, 1989. [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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