# The Finance Act, 2015, Section 60: Amendment of section 245H

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/60/

## Text

Amendment of section 245H. 60. In section 245H of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015, after the words "subject to such conditions as it may think fit to impose", the words "for the reasons to be recorded in writing" shall be inserted.

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