Bare ActsFinance (No. 2) Act, 2024

Section 82

Amendment of section 273B.--

Amendment status not verified — confirm the current text below against the official source.

In section 273B of the Income-tax Act,-- (a) after the word, figures and letters "section 271FA,", the word, figures and letters "section 271FAA," shall be inserted with effect from the 1st day of October, 2024; (b) after the word, figures and letters "section 271GB,", the words, figures and letters "section 271GC," shall be inserted with effect from the 1st day of April, 2025.