# The Finance Act, 2013, Section 54: Amendment of section 245R

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/54/

## Text

Amendment of section 245R. 54. In section 245R of the Income-tax Act, in sub-section (2), in the proviso, in clause (iii),— (a) | the words, brackets, figures and letters "or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N" shall be omitted; (b) | after the words, brackets, letters and figures "clause (b) of section 245N", the words, brackets, figures and letters "or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N" shall be inserted with effect from the 1st day of April, 2015. © Copyright. Taxmann Publications Pvt. Ltd.

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