# The Finance Act, 2009, Section 72: Amendment of section 246A

- Act: The Finance Act, 2009
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2009/section/72/

## Text

Amendment of section 246A. 72. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of October, 2009,— ( i)  in clause (a),  for the words, brackets and figures "under sub-section (3) of section 143", the words, brackets and figures "under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel" shall be substituted; (ii ) in clause (b), after the words and figures "under section 147", the words "except an order passed in pursuance of directions of the Dispute Resolution Panel" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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