Clause 67 - Amendment of section 140. - Finance Bill, 2020

Amendment of section 140. 67. In section 140 of the Income-tax Act, (i ) in clause (c ), after the words by any director thereof , the words or any other person, as may be prescribed for this purpose shall be inserted; (ii ) in clause (cd ), after the words by any partner thereof , the words or any other person, as may be prescribed for this purpose shall be inserted.