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    <title>Amendment of section 278A</title>
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    <description>The Income-tax (Second Amendment) Act, 1981 amends section 278A of the principal Act by inserting the words, figures and letter &quot;or section 276E&quot; after the words, figures and letters &quot;or section 276CC&quot;, thereby extending the textual cross-reference in section 278A to include section 276E in addition to section 276CC.</description>
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      <description>The Income-tax (Second Amendment) Act, 1981 amends section 278A of the principal Act by inserting the words, figures and letter &quot;or section 276E&quot; after the words, figures and letters &quot;or section 276CC&quot;, thereby extending the textual cross-reference in section 278A to include section 276E in addition to section 276CC.</description>
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