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of <h1>Finance Bill 2022 amends Income-tax Act, expanding Section 278A to cover Sections 276B and 276BB for repeat offences.</h1> Clause 82 of the Finance Bill, 2022, amends section 278A of the Income-tax Act by including section 276BB alongside section 276B. This change expands the scope of section 278A, which addresses punishment for repeat offences, to cover failures related to both tax deducted at source (section 276B) and tax collected at source (section 276BB). The amendment is set to be effective from April 1, 2022, thereby enhancing the legal framework for prosecuting non-compliance with tax credit obligations to the Central Government.
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