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of <h1>Income Tax Act Section 269D Amended: New References and Clarifications Added for Better Alignment and Application</h1> Section 269D of the principal Income Tax Act is amended to include additional references and clarifications. In sub-section (1), the amendment inserts the phrase 'or, as the case may be, section 269AB' after the mention of the Registration Act, 1908. In sub-section (2), an Explanation is added stating that the provisions of the Explanation to sub-section (2) of section 269B will apply similarly to this sub-section. This amendment aims to align and clarify the application of existing legal provisions within the Act.
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