Tribunals Reforms Act, 2021

CHAPTER VI

AMENDMENT TO THE INCOME-TAX ACT , 1961

Amendment of Act 43 of 1961.

11. In section 252A of the Income-tax Act, 1961, for the words and figures "Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of the section 184 of that Act", the words and figures "the Tribunals Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act" shall be substituted.