# The Finance Act, 2024 (No. 2), Section 43: Amendment of section 144C

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/43/

## Text

Amendment of section 144C. 43. In section 144C of the Income-tax Act with effect from the 1st day of September, 2024,— (i) | in sub-section (15), in clause (b), the following proviso shall be inserted, namely:— "Provided that such eligible assessee shall not include person referred to in sub-section (1) of section 158BA or other person referred to in section 158BD."; (ii) | after sub-section (15), the following sub-section shall be inserted, namely:— "(16) The provisions of this section shall not apply to any proceedings under Chapter XIV-B.".

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