# The Finance Act, 2023, Section 47: Amendment of section 92D

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/47/

## Text

Amendment of section 92D. 47.  In section 92D of the Income-tax Act, in sub-section (3), for the words "period of thirty days", at both the places where they occur, the words "period of ten days" shall be substituted.

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