Insolvency and Bankruptcy Code, 2016 · Chapter V: Miscellaneous
Section 247: Amendments of Act 43 of 1961
The Income-tax Act, 1961 shall be amended in the manner specified in the Third Schedule.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 12 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 247
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