# The Finance Act, 2021, Section 87: Amendment of section 263

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/87/

## Text

Amendment of section 263. 87. In section 263 of the Income-tax Act, in sub-section (1), before Explanation, for the words "Principal Commissioner", the words "Principal Chief Commissioner or Chief Commissioner or Principal Commissioner" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of November, 2020.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.