# The Finance Act, 2024 (No. 2), Section 78: Amendment of section 253

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/78/

## Text

Amendment of section 253. 78. In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024,— (a) | in sub-section (1), in clause (a), after the word and figures "section 154,", the word, figures and letters "section 158BFA," shall be inserted; (b) | in sub-section (3) for the words "sixty days of the date on", the words "two months from the end of the month in" shall be substituted.

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