Section 125 amendment inserts cross reference to section 132B and revises the cross reference range for sections 271 to 274.

The proviso to section 125 of the Income tax Act is amended to insert cross reference 132B after 132A, and to substitute the prior reference to sections 271-274 (both inclusive) with a revised expression: 271-273 (both inclusive) and 274, thereby changing the grouping of cited provisions in the proviso.

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