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        F. Acts / Amendment Acts

        Section 75 - Amendment of section 272A

        Finance (No. 2) Act, 2009
        Chapter III
        DIRECT TAXES

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        Return terminology change: 'quarterly return' replaced by 'statements', altering filing obligation wording under section 272A. Amendment changes the filing terminology by substituting the phrase 'quarterly return' with 'statements' in the provision governing prescribed filings, affecting how compliance obligations are referenced and administered; the substitution takes effect from the 1st day of October, 2009.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Return terminology change: 'quarterly return' replaced by 'statements', altering filing obligation wording under section 272A.

                              Amendment changes the filing terminology by substituting the phrase "quarterly return" with "statements" in the provision governing prescribed filings, affecting how compliance obligations are referenced and administered; the substitution takes effect from the 1st day of October, 2009.


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