# The Finance Act, 2022, Section 36: Amendment of section 132B

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/36/

## Text

Amendment of section 132B. 36.  In section 132B of the Income-tax Act,— (i) | in sub-section (1), in clause (i), for the words, figures and letter "completion of the assessment under section 153A", the words "completion of the assessment or reassessment or recomputation" shall be substituted; (ii) | in sub-section (4), in clause (b), for the words, figures and letters "under section 153A or under Chapter XIV-B", the words "or reassessment or recomputation" shall be substituted.

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