Amendment to section 279 adds a reference to section 276AA in the Income-tax Act provisions. Amendment inserts the words 'section 276AA,' after 'section 276A,' in subsection (1) of section 279 of the Income-tax Act, thereby adding a cross-reference to the list of provisions covered by that subsection.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 279 adds a reference to section 276AA in the Income-tax Act provisions.
Amendment inserts the words "section 276AA," after "section 276A," in subsection (1) of section 279 of the Income-tax Act, thereby adding a cross-reference to the list of provisions covered by that subsection.
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