# The Finance Act, 2024 (No. 2), Section 72: Amendment of section 244A

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/72/

## Text

Amendment of section 244A. 72. In section 244A of the Income-tax Act, in sub-section (1A), in the proviso, for the words "with the date on which such assessment or reassessment is made", the words "with the date up to which such refund is withheld" shall be substituted with effect from the 1st day of October, 2024.

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