# The Finance Act, 2024 (No. 2), Section 73: Amendment of section 245

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/73/

## Text

Amendment of section 245. 73. In section 245 of the Income-tax Act, in sub-section (2), with effect from the 1st day of October, 2024,— (a) | the words "is of the opinion that the grant of refund is likely to adversely affect the revenue," shall be omitted; (b) | after the words "withhold the refund up to", the words "sixty days from" shall be inserted.

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