- In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015, -(a)in the opening portion, after the words "or any deductor", the words "or any collector" shall be inserted;(b)in clause (a), for the words, brackets, figures and letter "sub-section (1) of section 200A, where the assessee or the deductor", the words, brackets, figures and letters "sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector" shall be substituted.
