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        F. Acts / Amendment Acts

        Section 5 - Amendment of section 278A

        Income Tax (Second Amendment) Act, 1981

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        Amendment to section 278A expands its coverage by inserting a reference to section 276E after section 276CC. The Income-tax (Second Amendment) Act, 1981 amends section 278A of the principal Act by inserting the words, figures and letter 'or section 276E' after the words, figures and letters 'or section 276CC', thereby extending the textual cross-reference in section 278A to include section 276E in addition to section 276CC.
                        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 278A expands its coverage by inserting a reference to section 276E after section 276CC.

                              The Income-tax (Second Amendment) Act, 1981 amends section 278A of the principal Act by inserting the words, figures and letter "or section 276E" after the words, figures and letters "or section 276CC", thereby extending the textual cross-reference in section 278A to include section 276E in addition to section 276CC.


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