Section 76 - Amendment of section 271AAD - Finance Act, 2022

Amendment of section 271AAD 76 . In section 271AAD of the Income-tax Act,- (i) in sub-section (1), in the long line, after the words the Assessing Officer , the words and brackets or the Commissioner (Appeals), shall be inserted; (ii) in sub-section (2), after the words the Assessing Officer , the words and brackets or the Commissioner (Appeals) shall be inserted.