Amendment of section 277A.
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....rs and with fine" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of March, 2026. - Clause 22 of the Bill seeks to amend section 277A of the Income-tax Act, 1961 relating to falsification of books of account or document, etc. The said section, inter alia, provides that if any person wilfully and with intent to enable any other person to evade ....
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