# The Finance Act, 2022, Section 35: Amendment of section 132

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/35/

## Text

Amendment of section 132. 35.  In section 132 of the Income-tax Act, in sub-section (8), for the words "order of assessment under", the words, brackets and figures "order of assessment or reassessment or re-computation under sub-section (3) of section 143 or section 144 or section 147 or" shall be substituted.

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