Amendment to section 279 incorporates section 276E into the statutory enumerative list of provisions and offences. Amendment inserts the words, figures and letter 'section 276E,' after 'section 276D,' in section 279(1) of the principal Income-tax Act, thereby adding an explicit cross-reference to section 276E within the enumerative list in that sub section and bringing section 276E within the scope of matters governed by section 279(1).
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 279 incorporates section 276E into the statutory enumerative list of provisions and offences.
Amendment inserts the words, figures and letter "section 276E," after "section 276D," in section 279(1) of the principal Income-tax Act, thereby adding an explicit cross-reference to section 276E within the enumerative list in that sub section and bringing section 276E within the scope of matters governed by section 279(1).
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