Clause 83 - Amendment of section 275. - Finance (No. 2) Bill, 2024

Amendment of section 275. 83. In section 275 of the Income-tax Act, with effect from the 1st day of October, 2024, (a) in sub-section (1), in clause (a), the words Principal Chief Commissioner or Chief Commissioner or at both the places where they occur shall be omitted; (b) in sub-section (1A), the words Principal Chief Commissioner or Chief Commissioner or the at both the places where they occur shall be omitted.