Section 63 - Amendment of section 140A - Finance Act, 1999

63. Amendment of section 140A In section 140A of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), for the words and figures or, as the case may be, section 148 , the words, figures and letters or section 148 or, as the case may be, section 158BC shall be substituted; (b) in sub-section (2), - (i) after the word and figures section 144 , the words, figures and letters or an assessment under section 158BC shall be inserted; (ii) after the words regular assessment , the words or assessment, as the case may be shall be inserted.