Amendment status not verified — confirm the current text below against the official source.
In section 275 of the Income-tax Act, with effect from the 1st day of October, 2024,-- (a) in sub-section (1), in clause (a), the words "Principal Chief Commissioner or Chief Commissioner or" at both the places where they occur shall be omitted; (b) in sub-section (1A), the words "Principal Chief Commissioner or Chief Commissioner or the" at both the places where they occur shall be omitted.