# The Finance Act, 1997, Section 43: Amendment of section 143

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/43/

## Text

Amendment of section 143. 43. In section 143 of the Income-tax Act in sub-section (1), in clause (a) with effect from the 1st day of April, 1998,— (i) for the second proviso, the following proviso shall be substituted, namely :— "Provided further that an intimation shall be sent to the assessee whether or not any adjustment has been made under the first proviso and notwithstanding that no tax or interest is due from him."; (ii) in the third proviso, the words "for any tax or inter­est due" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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