Tax provision amendment adds an additional reference to section 276DD, expanding the scope of section 278A. Section 278A of the Income-tax Act is amended to insert, after the words, figures and letters "section 276CC", the words, figures and letters "or section ... Summary
Tax provision amendment adds an additional reference to section 276DD, expanding the scope of section 278A.
Section 278A of the Income-tax Act is amended to insert, after the words, figures and letters "section 276CC", the words, figures and letters "or section 276DD", thereby expanding the set of provisions referenced in section 278A to include section 276DD.
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