Insertion of section 271GB into section 273B updates statutory cross references, effective April 2017. The amendment adds the words, figures and letters "section 271GB" after "section 271GA" in section 273B of the Income-tax Act, with the insertion to take ... Summary
Insertion of section 271GB into section 273B updates statutory cross references, effective April 2017.
The amendment adds the words, figures and letters "section 271GB" after "section 271GA" in section 273B of the Income-tax Act, with the insertion to take effect from 1 April 2017, thereby modifying the cross-reference within section 273B to include the newly cited provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.