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Union of India - Section

Section 38 in Finance Act, 2015

38. Amendment of section 154.

- In section 154 of the Income-tax Act, with effect from the 1st day of June, 2015, -
(i)in sub-section (1), after clause (c), the following clause shall be inserted, namely: -
"(d) amend any intimation under sub-section (1) of section 206CB.";
(ii)in sub-section (2), in clause (b), after the words "or by the deductor", the words "or by the collector" shall be inserted;
(iii)in sub-section (3), after the words "or the deductor" wherever they occur, the words "or the collector" shall be inserted;
(iv)in sub-section (5), after the words "or the deductor" at both the places where they occur, the words "or the collector" shall be inserted;
(v)in sub-section (6), after the words "or the deductor" at both the places where they occur, the words "or the collector" shall be inserted;
(vi)in sub-section (8), after the words "or by the deductor", the words "or by the collector" shall be inserted.