# The Finance Act, 2024 (No. 2), Section 69: Amendment of section 201

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/69/

## Text

Amendment of section 201. 69. In section 201 of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2025,— (i) | for the words "a person resident in India, at any time after the expiry of seven years", the words "any person, at any time after the expiry of six years" shall be substituted; (ii) | for the words "under the proviso", the words "under the first proviso" shall be substituted.

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