# The Finance Act, 2016, Section 238: Amendment of Act 20 of 2015

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/238/

## Text

PART XV AMENDMENT TO THE FINANCE ACT, 2015 Amendment of Act 20 of 2015. 238. In the Finance Act, 2015,— (a) | in section 4, clause (ii) shall be omitted with effect from the 1st day of April, 2016; (b) | with effect from the 1st day of June, 2016,— (i) | in section 122, in sub-section (2), for the words "Any credit balance", the words "Notwithstanding anything contrary contained in any other law for the time being in force, any credit balance" shall be substituted; (ii) | in section 124, sub-section (5) shall be omitted; (iii) | in section 128, in sub-section (2), clause (c) shall be omitted.

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