Section 279 amendment adds cross-references to sections 276C and 276D in the Income-tax Act statute. Section 279(1) of the Income-tax Act is amended to insert, immediately after the reference to section 276B, the words, figures and letters "or section ... Summary
Section 279 amendment adds cross-references to sections 276C and 276D in the Income-tax Act statute.
Section 279(1) of the Income-tax Act is amended to insert, immediately after the reference to section 276B, the words, figures and letters "or section 276C or section 276D", thereby expanding the list of provisions cited in section 279(1) to include sections 276C and 276D.
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