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Union of India - Section

Section 88 in Finance Act, 1999

88. Amendment of section 272A.

- In section 272A of the Income-tax Act, in sub-section (2), for the words "which shall not be less than one hundred rupees, but which may extend to two hundred rupees,", the words "of one hundred rupees' shall be substituted with effect from the 1st day of June, 1999.