Tag Archives: Section 46 of Finance Act 2018 : Amendment of section 143 Income Tax Act

Section 46 of Finance Act 2018 : Amendment of section 143 Income Tax Act

By | April 1, 2018

Section 46 of Finance Act 2018 [Section 46 of Finance Act 2018 deals with Amendment of section 143. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 143. 46. In section 143 of the Income-tax Act,— (a) in sub-section (1), in clause (a), after the second proviso, the following proviso shall be inserted, namely:— “Provided also that… Read More »