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Union of India - Section

Section 40 in Finance Act, 2013

40. Amendment of section I44C.

- In section 144C of the Income-tax Act,-
(a)sub-section (14A) shall be omitted;
(b)after sub-section (14), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:-
"(14A) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Commissioner as provided in sub-section (12) of section 144BA.".