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          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.

          <h1>Amendment to section 273B adds section 271H, inserting it after section 271G and effective from 1 July 2012.</h1> Amendment to section 273B of the Income-tax Act inserts the words, figures and letter 'section 271H' after 'section 271G', modifying the cross-references within section 273B; the insertion takes effect from the 1st day of July, 2012 under the Finance Act, 2012.

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