Section 83

Amendment of section 246.

83. In section 246 of the Income-tax Act, in sub-section (1),. with effect from the 1st day of April, 1993,—

(a) in clause (g), the following words, figures and letters shall be inserted at the end, namely:—

"in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992";

(b) in clause (h), the following words, figures and letters shall be inserted at the end, namely: —

"in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992".

[Finance Act, 1992]