# The Finance Act, 2014, Section 45: Amendment of section 116

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/45/

## Text

Amendment of section 116. 45. In section 116 of the Income-tax Act,— (i) | after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,— "(aa) | Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,"; (ii) | after clause (b), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,— "(ba) | Principal Directors of Income-tax or Principal Commissioners of Income-tax,". © Copyright. Taxmann Publications Pvt. Ltd.

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