# The Finance Act, 1996, Section 45: Amendment of section 158B

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/45/

## Text

Amendment of section 158B. 45. In section 158B of the Income-tax Act, in clause (a), for the words "period often previous years", the words "previous years relevant to ten assessment years" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 1995. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.