# The Finance Act, 2015, Section 38: Amendment of section 154

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/38/

## Text

Amendment of section 154. 38. In section 154 of the Income-tax Act, with effect from the 1st day of June, 2015,— (i) | in sub-section (1), after clause (c), the following clause shall be inserted, namely:— "(d) amend any intimation under sub-section (1) of section 206CB."; (ii) | in sub-section (2), in clause (b), after the words "or by the deductor", the words "or by the collector" shall be inserted; (iii) | in sub-section (3), after the words "or the deductor" wherever they occur, the words "or the collector" shall be inserted; (iv) | in sub-section (5), after the words "or the deductor" at both the places where they occur, the words "or the collector" shall be inserted; (v) | in sub-section (6), after the words "or the deductor" at both the places where they occur, the words "or the collector" shall be inserted; (vi) | in sub-section (8), after the words "or by the deductor", the words "or by the collector" shall be inserted.

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