# The Finance Act, 2021, Section 65: Amendment of section 245BC

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/65/

## Text

Amendment of section 245BC. 65. In section 245BC of the Income-tax Act, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely:— "Provided that the provisions of this section shall not apply on or after the 1st day of February, 2021.".

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