# The Finance Act, 2016, Section 96: Amendment of section 254

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/96/

## Text

Amendment of section 254. 96. In section 254 of the Income-tax Act, with effect from the 1st day of June, 2016,— (a) | in sub-section (2), for the words "four years from the date of the order", the words "six months from the end of the month in which the order was passed" shall be substituted; (b) | in sub-section (2A), the words, brackets, figure and letter "or sub-section (2A)" shall be omitted.

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