Section 62 - Amendment of section 276CC - Finance Act, 2005

62 . Amendment of section 276CC.- In section 276CC of the Income-tax Act, with effect from the 1st day of April, 2006, (a) in the opening portion, after the words "in due time", the words, brackets, figures and letters "the return of fringe benefits which he is required to furnish under sub-section (1) of section 115WD or by notice given under sub-section (2) of the said section or section 115WH or" shall be inserted; (b) in the proviso, for the words, brackets and figures "return of income under sub-section (1) of section 139", the words, brackets, figures and letters "return of fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139" shall be substituted.