Section 72 - Amendment of section 246A - Finance (No. 2) Act, 2009

Amendment of section 246A. 72. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of October, 2009,— (i) in clause (a), for the words, brackets and figures "under sub-setion (3) of section 143", the words, brackets and figures "under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel" shall be substituted. (ii) in clause (b) after the words and figures "under section 147", the words "except an order passed in pursuance of directions of the Dispute Resolution Panel" shall be inserted.