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    <title>Amendment of section 279</title>
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    <description>Section 279(1) of the Income-tax Act is amended to insert, immediately after the reference to section 276B, the words, figures and letters &quot;or section 276C or section 276D&quot;, thereby expanding the list of provisions cited in section 279(1) to include sections 276C and 276D.</description>
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      <description>Section 279(1) of the Income-tax Act is amended to insert, immediately after the reference to section 276B, the words, figures and letters &quot;or section 276C or section 276D&quot;, thereby expanding the list of provisions cited in section 279(1) to include sections 276C and 276D.</description>
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