Section 23 - Amendment of section 263 - Finance Act, 1989

23. Amendment of section 263 In section 263 of the Income-tax Act, in sub-section (1), in the Explanation, - (i) in clause (a), after the words an order passed , the words, figures and letters on or before or after the 1st day of June, 1988, shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988; (ii) in clause (b), for the word includes , the words shall include and shall be deemed always to have included shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1988; (iii) in clause (c), - (a) after the words of any appeal , the words, figures and letters filed on or before or after the 1st day of June, 1988 shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988; (b) after the words shall extend , the words and shall be deemed always to have extended shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988.