# The Finance Act, 2008, Section 33: Amendment of section 147

- Act: The Finance Act, 2008
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2008/section/33/

## Text

Amendment of section 147. 33. In section 147 of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:— "Provided further that the Assessing Officer may assess or reassess such income, other than the income involving matters which are the subject-matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.". © Copyright. Taxmann Publications Pvt. Ltd.

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