Section 76 - Amendment of section 246A. - Finance (No. 2) Act, 2024

Amendment of section 246A. 76. In section 246A of the Income-tax Act, in sub-section (1), after clause (k), the following clause shall be inserted, with effect from the 1st day of September, 2024, namely: (ka) an order of assessment made by an Assessing Officer under clause (c) of sub-section (1) of section 158BC, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or after the 1st day of September, 2024; .