# The Finance Act, 2004, Section 53: Amendment of section 246A

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/53/

## Text

Amendment of section 246A. 53. In section 246A of the Income-tax Act, in sub-section (1), in clause (a), in the opening portion, for the words "an order against the assessee", the words, brackets, figures and letters "an order passed by a Joint Commissioner under clause (ii ) of sub-section (3) of section 115VP or an order against the asses­see" shall be substituted with effect from the 1st day of Octo­ber, 2004. © Copyright. Taxmann Publications Pvt. Ltd.

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