# The Finance Act, 2024 (No. 2), Section 86: Amendment of section 285

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/86/

## Text

Amendment of section 285. 86. In section 285 of the Income-tax Act, for the words "sixty days from the end of such financial year, a statement", the words "such period, a statement" shall be substituted with effect from the 1st day of April, 2025.

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