https://www.taxtmi.com/acts?id=50979 The amendment renumbers section 275 as sub section (1) and inserts sub section (2) providing that the provisions of the section as they stood before the 1987 amendment shall apply to any action initiated for imposition of penalty on or before the specified cut off date, the insertion being deemed effective from the commencement of the relevant period. en-us Thu, 17 Apr 2025 16:56:34 +0530 Thu, 17 Apr 2025 16:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50979 The amendment renumbers section 275 as sub section (1) and inserts sub section (2) providing that the provisions of the section as they stood before the 1987 amendment shall apply to any action initiated for imposition of penalty on or before the specified cut off date, the insertion being deemed effective from the commencement of the relevant period. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 16:56:34 +0530 https://www.taxtmi.com/acts?id=50979