Section 152 - Amendment of section 73. - Finance Act, 2016

Amendment of section 73. 152. In the 1994 Act, in section 73, (i) in sub-sections (1), (1A), (2A) and (3), for the words eighteen months , wherever they occur, the words thirty months shall be substituted; (ii) in sub-section (4B), in clause (a), for the words whose limitation is specified as eighteen months in , the words falling under shall be substituted.