# The Finance Act, 2005, Section 57: Amendment of section 246A

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/57/

## Text

Amendment of section 246A. 57. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006,— (i ) after clause (a), the following clauses shall be inserted, namely:— "(aa )  an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab)   an order of assessment or reassessment under section 115WG;"; (ii ) in clause (j), in sub-clause (B), for the word, figures and letter "section 271F", the words, figures and letters "section 271F, section 271FB" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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