# The Finance Act, 1995, Section 47: Amendment Of section 269UD

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/47/

## Text

Amendment Of section 269UD. 47. In section 269UD of the Income-tax Act, with effect from the 1st day of July, 1995, in sub-Section (1), after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the period of limitation referred to in the second proviso shall be reckoned, where any defect as referred to in sub-section (4) of section 269UC has been intimated, with reference to the date of receipt of the rectified statement by the appropriate authority.". [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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