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        F. Acts / Amendment Acts

        Section 100 - Amendment of section 271AAA.

        Finance Act, 2012
        Part 1
        Income Tax

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        Amendment to penalty provision narrows temporal scope by adding a prior cutoff, clarifying transitional applicability. The amendment confines the operation of section 271AAA(1) by inserting the words limiting application to events 'but before the 1st day of July, 2012' immediately after the existing phrase referring to events 'on or after the 1st day of June, 2007', thereby restricting the provision's applicability to a defined interval.
                          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.

                                Amendment to penalty provision narrows temporal scope by adding a prior cutoff, clarifying transitional applicability.

                                The amendment confines the operation of section 271AAA(1) by inserting the words limiting application to events "but before the 1st day of July, 2012" immediately after the existing phrase referring to events "on or after the 1st day of June, 2007", thereby restricting the provision's applicability to a defined interval.


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