Section 43 - Amendment of section 144C. - Finance (No. 2) Act, 2024

Amendment of section 144C. 43. In section 144C of the Income-tax Act with effect from the 1st day of September, 2024, (i) in sub-section (15), in clause (b), the following proviso shall be inserted, namely: Provided that such eligible assessee shall not include person referred to in sub-section (1) of section 158BA or other person referred to in section 158BD. ; (ii) after sub-section (15), the following sub-section shall be inserted, namely: (16) The provisions of this section shall not apply to any proceedings under Chapter XIV-B. .