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        F. Acts / Amendment Acts

        Section 57 - Amendment of section 272B

        Finance (No. 2) Act, 2004
        Chapter III
        DIRECT TAXES

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        Amendment to section 272B adds reference to sub section (5C) in subsection (2), operative from April 2005. The Finance (No. 2) Act, 2004 amends sub section (2) of Section 272B of the Income tax Act by inserting the words 'or sub section (5C)', thereby extending the subsection's applicability to the newly referenced provision, with effect from 1 April, 2005.
                          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 272B adds reference to sub section (5C) in subsection (2), operative from April 2005.

                                The Finance (No. 2) Act, 2004 amends sub section (2) of Section 272B of the Income tax Act by inserting the words "or sub section (5C)", thereby extending the subsection's applicability to the newly referenced provision, with effect from 1 April, 2005.


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