# The Finance Act, 2019 (No. 2), Section 47: Amendment of section 195

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/47/

## Text

Amendment of section 195 47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019,— (a) | in sub-section (2), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed" shall be substituted; (b) | in sub-section (7), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed" shall be substituted.

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