# The Finance Act, 2022, Section 76: Amendment of section 271AAD

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/76/

## Text

Amendment of section 271AAD. 76.  In section 271AAD of the Income-tax Act,— (i) | in sub-section (1), in the long line, after the words "the Assessing Officer", the words and brackets "or the Commissioner (Appeals)," shall be inserted; (ii) | in sub-section (2), after the words "the Assessing Officer", the words and brackets "or the Commissioner (Appeals)" shall be inserted.

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