Section Text
In section 261 of the Income-tax Act, for the words and figures "delivered on a reference made under section 256", the words, figures and letters "delivered on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court n respect of an order passed under section 254 on or after that date" shall be substituted with effect from the 1st day of October, 1998.