# The Finance Act, 2015, Section 64: Amendment of section 246A

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/64/

## Text

Amendment of section 246A. 64. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015,— (a) | in the opening portion, after the words "or any deductor", the words "or any collector" shall be inserted; (b) | in clause (a), for the words, brackets, figures and letter "sub-section (1) of section 200A, where the assessee or the deductor", the words, brackets, figures and letters "sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector" shall be substituted.

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