Section 90 - Amendment of section 234B - Finance Act, 2003

90. Amendment of section 234B.- In section 234B of the Income-tax Act, with effect from the 1st day of June, 2003,- (a) in sub-section (1) , in Explanation 2, for the words and figures "under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b) in sub-section (3) , for the words and figures "under section 147" at both the places where they occur, the words, figures and letter "under section 147 or section 153A" shall be substituted.