Amendment of section 144C
In section 144C of the Income-tax Act with effect from the 1st day of September, 2024,—
| (i) | in sub-section (15), in clause (b), the following proviso shall be inserted, namely:— | |
| “Provided that such eligible assessee shall not include person referred to in sub-section (1) of section 158BA or other person referred to in section 158BD.”; | ||
| (ii) | after sub-section (15), the following sub-section shall be inserted, namely:— | |
| “(16) The provisions of this section shall not apply to any proceedings under Chapter XIV-B.”. |