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<h1>Section 273B Amended: New Addition of Section 271J to Income-tax Act by Finance Act 2017 Alters Tax Provisions</h1> Section 273B of the Income-tax Act has been amended by the Finance Act, 2017. The amendment involves the insertion of the word, figures, and letter 'section 271J,' immediately following 'section 271-I,' in the text of section 273B. This change affects the statutory provisions related to direct taxes under the Income-tax Act.