Amendment status not verified — confirm the current text below against the official source.
In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024,-- (a) in sub-section (1), in clause (a), after the word and figures "section 154,", the word, figures and letters "section 158BFA," shall be inserted; (b) in sub-section (3), for the words "sixty days of the date on", the words "two months from the end of the month in" shall be substituted.