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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2006 amends Section 272A of Income-tax Act, adding new requirements for specific tax return statements.</h1> Section 272A of the Income-tax Act has been amended by the Finance Act, 2006. In sub-section (2) of this section, the proviso now includes additional language. Specifically, after the mention of 'returns under sections 206 and 206C,' the amendment adds 'and statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C.' This change is effective from June 1, 2006.
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