Section 38 - Amendment of section 246 - Finance Act, 1964

38. Amendment of section 246 In section 246 of the Income-tax Act, in clause (o),- (i) for sub-clause (i), the following sub-clauses shall be substituted, namely:- (i) section 140A, or (ia) section 221, or ; (ii) for sub-clause (v), the following sub-clauses shall be substituted, namely:- (v) section 273, or (vi) section 280R. .