# The Finance Act, 2021, Section 38: Amendment of section 142

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/38/

## Text

Amendment of section 142. 38. In section 142 of the Income-tax Act, in sub-section (1), in clause (i), after the existing proviso, the following proviso shall be inserted, namely:— "Provided further that a notice under this sub-section for the purposes of this clause may also be served by the prescribed income-tax authority,".

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