# The Finance Act, 2025, Section 74: Amendment of section 246A

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/74/

## Text

Amendment of section 246A. 74. In section 246A of the Income-tax Act, in sub-section (1),— (i) | in clause (ja), for the word, brackets, figure and letter, "sub-section (1A)", the word, brackets and figure "sub-section (2)" shall be substituted; (ii) | in clause (n), the words "made by a Deputy Commissioner" shall be omitted.

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