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        F. Acts / Amendment Acts

        Section 22 - Amendment of Section 279

        Finance Act, 1968
        Chapter III
        INCOME-TAX

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        Amendment to Section 279 extends reference to section 276B, broadening scope of linked penal provisions. Amendment expands the statutory cross-reference in section 279(1) by inserting the words 'or section 276B' after the existing reference to 'section 276A,' thereby bringing section 276B within the scope of section 279(1)'s operative framework.
                          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.

                                Amendment to Section 279 extends reference to section 276B, broadening scope of linked penal provisions.

                                Amendment expands the statutory cross-reference in section 279(1) by inserting the words "or section 276B" after the existing reference to "section 276A," thereby bringing section 276B within the scope of section 279(1)'s operative framework.


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