# The Finance Act, 2019 (No. 2), Section 29: Amendment of section 92CD

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/29/

## Text

Amendment of section 92CD 29. In section 92CD of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (3), for the words "proceed to assess or reassess or recompute the total income of the relevant assessment year", the words "pass an order modifying the total income of the relevant assessment year determined in such assessment or reassessment, as the case may be," shall be substituted; (b) | in sub-section (5), in clause (a), the words "of assessment, reassessment or recomputation of total income" shall be omitted.

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