Section 71 - Amendment of section 230. - Finance (No. 2) Act, 2024

Amendment of section 230. 71. In section 230 of the Income-tax Act, in sub-section (1A), in the proviso, in the long line, after the words and figures the Expenditure-tax Act, 1987 (35 of 1987.), , the words, brackets and figures or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015.), shall be inserted with effect from the 1st day of October, 2024.