Finance Act, 1992 Section 83 - Bare Act |
| State | Central Government |
| Year | 1992 |
| Section Title | Amendment of Section 246 |
In section 246 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1993, -
(a) in clause (g), the following words, figures and letters shall be inserted at the end, namely :-
"in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992";
(b) in clause (h), the following words, figures and letters shall be inserted at the end, namely :-
"in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992".