Clause 33 - Amendment of section 142A - Finance Bill, 2010

CHAPTER III DIRECT TAXES Income-tax Amendment of section 142A. 33. In section 142A of the Income-tax Act, in sub-section (1), for the words, figures and letter "section 69B is required to be made", the words, figures, letter and brackets "section 69B or fair market value of any property referred to in sub-section (2) of section 56 is required to be made" shall be substituted with effect from the 1st day of July, 2010.