# The Finance Act, 2013, Section 40: Amendment of section 144C

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/40/

## Text

Amendment of section 144C. 40. In section 144C of the Income-tax Act,— (a) | sub-section (14A) shall be omitted; (b) | after sub-section (14), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:— "(14A) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Commissioner as provided in sub-section (12) of section 144BA.". © Copyright. Taxmann Publications Pvt. Ltd.

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