# The Finance Act, 2005, Section 56: Amendment of section 244A

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/56/

## Text

Amendment of section 244A. 56. In section 244A of the Income-tax Act, with effect from the 1st day of April, 2006,— (a ) in sub-section (1), in clause (a),— (i) for the words "out of any tax", the words, figures and letters "out of any tax paid under section 115WJ or" shall be substituted; (ii) in the proviso, for the words "under sub-section", the words, brackets, figures and letters "under sub-section (1) of section 115WE or sub-section" shall be substituted; (b ) in sub-section (3), for the words "result of an order under", the words, brackets, figures and letters "result of an order under sub-section (3) of section 115WE or section 115WF or section 115WG or" shall be substituted; (c ) in sub-section (4), the following proviso shall be inserted, namely:— " Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect as if for the figures "1989", the figures "2006" had been substituted.". © Copyright. Taxmann Publications Pvt. Ltd.

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