Finance Act, 1992 Section 82 - Bare Act |
| State | Central Government |
| Year | 1992 |
| Section Title | Amendment of Section 239 |
In section 239 of the Income-tax Act, in sub-section (2), in clause (c), for the words "two years", the words "one year" shall be substituted with effect from the 1st day of April, 1993.