# The Finance Act, 2022, Section 75: Amendment of section 271AAC

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/75/

## Text

Amendment of section 271AAC. 75.  In section 271AAC of the Income-tax Act, in sub-section (1), after the words "The Assessing Officer", the words and brackets "or the Commissioner (Appeals)" shall be inserted.

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