# The Finance Act, 2019 (No. 2), Section 68: Amendment of section 286

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/68/

## Text

Amendment of section 286 68. In section 286 of the Income-tax Act, in sub-section (9), in clause (a), in sub-clause (i), the words "or alternate reporting entity" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 2017.

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