Section 39 - Amendment of section 245A - Taxation Laws (Amendment) Act, 1984

39. Amendment of section 245A. In section 245A of the Income-tax Act, for clause (a), the following clause shall be substituted with effect from the 1st day of October, 1984. namely: (a) case means any proceeding under this Act for the assessment or re-assessment of any person in respect of any year or years, or by way of appeal or revision in connection with such assessment or re-assessment, which may be pending before an income-tax authority on the date on which an application under sub-section (2) of section 245C is made; .