Amendment to section 278AA expands prosecutorial reference by inserting a cross reference to section 276BB provision. The Finance Act, 2022 inserts the words "or section 276BB" after "or section 276B" in section 278AA of the Income tax Act, thereby expanding the statutory ... Summary
Amendment to section 278AA expands prosecutorial reference by inserting a cross reference to section 276BB provision.
The Finance Act, 2022 inserts the words "or section 276BB" after "or section 276B" in section 278AA of the Income tax Act, thereby expanding the statutory cross references in section 278AA to include section 276BB within its existing enforcement framework.
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