Finance Acts
Section - 38 - Amendment of section 132
Amendment of section 132.38. In section 132 of the Income-tax Act,-
| (a) | - | in sub-section (8), for the words "thirty days from the date of the order of assessment or reassessment or re-computation", the words "one month from the end of the quarter in which the order of assessment or reassessment or re-computation is made" shall be substituted; |
| (b) | - | in Explanation 1, in the opening portion, for the word "authorisation", the word "authorisations" shall be substituted. |
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