Section 83 - Amendment of section 246 - Finance Act, 1992

83. Amendment of section 246 In section 246 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1993, - (a) in clause (g), the following words, figures and letters shall be inserted at the end, namely :- in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 ; (b) in clause (h), the following words, figures and letters shall be inserted at the end, namely :- in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 .