Amendment of section 277A.

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....rs", the words "two years" shall be substituted with effect from the 1st day of July, 2012. - Clause 104 of the Bill seeks to amend section 277A of the Income-tax Act relating to falsification of bo....

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....alse or does not believe to be true, in any books of account or other document relevant to or useful in any proceeding against the first person or the second person, under the Act, the first person sh....