Clause 62 - Amendment of section 246A. - Finance Bill, 2015

Amendment of section 246A. 62. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015,- (a) in the opening portion, after the words or any deductor , the words or any collector shall be inserted; (b) in clause (a), for the words, brackets, figures and letter sub-section (1) of section 200A, where the assessee or the deductor , the words, brackets, figures and letters sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector shall be substituted.