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of <h1>Amendment to Income-tax Act: Sections 132B, 139, 201, 213-217, 220, 243, 244, 269K updated from 12% to 15%.</h1> The Taxation Laws (Amendment) Act, 1984, modifies several sections of the Income-tax Act, 1961, specifically sections 132B, 139, 201, 213 to 217, 220, 243, 244, and 269K, along with rule 60 of the Second Schedule. The amendment replaces the term 'twelve per cent.' with 'fifteen per cent.' in these sections, effective from October 1, 1984. This change reflects an adjustment in the percentage rate applied within these statutory provisions.
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