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Union of India - Section

Section 77 in Finance Act, 2015

77. Amendment of section 273B.

- In section 273B of the Income-tax Act, -
(I)for the words, figures and letters "section 271FB, section 271G", the words, figures and letters "section 271FAB, section 271FB, section 271G, section 271GA" shall be substituted with effect from the 1st day of April, 2016;
(II)after the word, figures and letter "section 271H", the word, figures and letter "section 271-I," shall be inserted with effect from the 1st day of June, 2015.