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of <h1>Finance Act 2002 amends Income-tax Act Section 273B, adding references to sections 272B and 272BBB from June 1, 2002.</h1> The Finance Act, 2002, amends Section 273B of the Income-tax Act, effective from June 1, 2002. It introduces changes by inserting the reference to 'section 272B' following 'sub-section (1) of section 272AA or.' Additionally, it replaces 'section 272BB or' with 'section 272BB or sub-section (1) of section 272BBB or,' ensuring these alterations are recognized from the specified date. These amendments pertain to the provisions related to direct taxes under the Income-tax Act.
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