# The Finance Act, 1996, Section 44: Amendment of section 153

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/44/

## Text

Amendment of section 153. 44. In section 153 of the Income-tax Act, in Explanation 7, in clause (iii). for the words "the date on which the assessee furnishes", the words "the last date on which the assessee is required to furnish" shall be substituted with effect from the 1st day of April, 1997. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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