Amendment of section 276.
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....stituted and shall be deemed to have been substituted with effect from the 1st day of March, 2026. - Clause 19 of the Bill seeks to amend section 276 of the Income-tax Act, 1961 relating to removal, concealment, transfer or delivery of property to thwart tax recovery. The said section provides that whoever fraudulently removes, conceals, transfers or delivers to any person, any proper....
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