Section 47 - Amendment of section 195. - Finance (No. 2) Act, 2019

Amendment of section 195. 47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019, (a) in sub-section (2), for the words to the Assessing Officer to determine, by general or special order , the words in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed shall be substituted; (b) in sub-section (7), for the words to the Assessing Officer to determine, by general or special order , the words in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed shall be substituted.