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<h1>Amendment to Section 276B of Income-tax Act Removes 'Second' from Clause, Effective April 1, 2022</h1> Clause 80 of the Finance Bill, 2022, proposes an amendment to section 276B of the Income-tax Act, which addresses the failure to pay tax to the credit of the Central Government under specified chapters. The amendment involves the removal of the word 'second' from clause (b), sub-clause (ii) of section 276B. This change is set to be effective from April 1, 2022. The section previously had a first proviso omitted in 2000, leaving only one proviso currently.