# The Finance Act, 2003, Section 89: Amendment of section 234A

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/89/

## Text

Amendment of section 234A. 89. In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,— (a ) in sub-section (1), in Explanation 3, for the words and figures "under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b ) in sub-section (3),— (i) in the opening portion, for the words and figures "by a notice under section 148", the words, figures and letter "by a notice under section 148 or section 153A" shall be substituted; (ii) in clause (b), after the word and figures "section 147", the words, figures and letter "or reassessment under sec­tion 153A" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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