Section 46 - Amendment of section 246 - Finance Act, 1994

46. Amendment of section 246. In section 246 of the Income-tax Act, with effect from the 1st day of June, 1994,- (a) in sub-section (1), in clause (a), after the words under this Act , the words, brackets, figures and letter, or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments, shall be inserted; (b) in sub-section (2), in clause (a), for the words, brackets and figure an order specified in sub-section (1) where such order , the words, brackets and figure an intimation or order specified in sub-section (1) where such intimation is sent or such order shall be substituted.