In section 245D of the Income-tax Act, in sub-section (5), for the words "The materials brought on record", the words, brackets, figures and letters "Subject to the provisions of sub-section (2A) of section 245B, the materials brought on record" shall be substituted.
Finance Act, 1982 Section 28 - Bare Act |
| State | Central Government |
| Year | 1982 |
| Section Title | Amendment of Section 245d |
Act Info: