Amendment to section 272A removes references to sections 206A and 206B, altering withholding related cross references. The amendment removes the words referring to sections 206A and 206B from sub clause (c) of sub section (2) of section 272A of the Income tax Act, so that ... Summary
Amendment to section 272A removes references to sections 206A and 206B, altering withholding related cross references.
The amendment removes the words referring to sections 206A and 206B from sub clause (c) of sub section (2) of section 272A of the Income tax Act, so that the penalty provision no longer contains those cross references, with the omission effective from the commencement date specified in the amending statute.
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