# The Finance Act, 2008, Section 31: Amendment of section 142

- Act: The Finance Act, 2008
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2008/section/31/

## Text

Amendment of section 142. 31. In section 142 of the Income-tax Act, in sub-section (2C), in the proviso, for the words "on an application", the words "suo motu, or on an application" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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