# The Finance Act, 2014, Section 75: Amendment of section 281B

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/75/

## Text

Amendment of section 281B. 75. In section 281B of the Income-tax Act, in sub-section (2), with effect from the 1st day of October, 2014,— (i) | in the first proviso, for the words "two years", the words "two years or sixty days after the date of order of assessment or reassessment, whichever is later" shall be inserted; (ii) | the second and third proviso shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.