# The Finance Act, 2024 (No. 2), Section 83: Amendment of section 275

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/83/

## Text

Amendment of section 275. 83. In section 275 of the Income-tax Act, with effect from the 1st day of October, 2024,— (a) | in sub-section (1), in clause (a), the words "Principal Chief Commissioner or Chief Commissioner or" at both the places where they occur shall be omitted; (b) | in sub-section (1A), the words "Principal Chief Commissioner or Chief Commissioner or the" at both the places where they occur shall be omitted.

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