Statutory cross reference extended to include section 276BB in Section 278A, broadening the provision's applicability under income tax law. Amendment expands the cross reference in Section 278A of the Income tax Act by inserting "or section 276BB" after the existing reference to section 276B, ... Summary
Statutory cross reference extended to include section 276BB in Section 278A, broadening the provision's applicability under income tax law.
Amendment expands the cross reference in Section 278A of the Income tax Act by inserting "or section 276BB" after the existing reference to section 276B, thereby making Section 278A applicable in relation to the newly cited penal provision.
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