# The Finance Act, 2016, Section 152: Amendment of section 73

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/152/

## Text

Amendment of section 73 152 . In the 1994 Act, in section 73,— (i) | in sub-sections (1), (1A), (2A) and (3), for the words "eighteen months", wherever they occur, the words "thirty months" shall be substituted; (ii) | in sub-section (4B), in clause (a), for the words "whose limitation is specified as eighteen months in", the words "falling under" shall be substituted.

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