The Insolvency and Bankruptcy Code, 2016
PART V Miscellaneous
Section 247: Amendments of Act 43 of 1961:
*247. The Income- tax Act, 1961 shall be amended in the manner specified in the Third Schedule.

Notifications & Circulars
*This shall come into force w.e.f. from 01.11.2016.

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Section 240A: Application of this Code to micro, small and medium enterprises