Clause 38 - Amendment of section 156 - Finance Bill, 2015

Amendment of section 156 38. In section 156 of the Income-tax Act, in the proviso, with effect from the 1st day of June, 2015, for the words, brackets, figures and letter by the deductor under sub-section (1) of section 143 or sub-section (1) of section 200A , the words, brackets, figures and letters the deductor or the collector under sub-section (1) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB shall be substituted.