# The Finance Act, 1996, Section 41: Amendment of section 120

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/41/

## Text

Amendment of section 120. 41. In section 120 of the Income-tax Act, in sub-section (4), in clause (b), for the words "a Deputy Commissioner" and "such Deputy Commissioner", the words "a Deputy Commissioner or a Deputy Director" and "such Deputy Commissioner or Deputy Director" shall respectively be substituted with effect from the 1st day of October, 1996. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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