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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2016 amends Income-tax Act Section 279(1A), adding reference to Section 270A, effective April 1, 2017.</h1> Section 279 of the Income-tax Act has been amended by the Finance Act, 2016, specifically in sub-section (1A). The amendment involves the insertion of the words, figures, and letter 'section 270A or' following the phrase 'or imposable on him under.' This change is effective from April 1, 2017, and pertains to direct taxes.
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