Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Entire Act] Union of India - Section Section 71 in Finance Act, 2015 71. Amendment of section 271D. - In section 271D of the Income-tax Act, in sub-section (1), after the words "loan or deposit" occurring at both the places, the words "or specified sum" shall be inserted with effect from the 1st day of June, 2015.
