Clause 102 - Amendment of section 276CC. - Finance Bill, 2012

Amendment of section 276CC. 102. In section 276CC of the Income-tax Act, with effect from the 1st day of July, 2012, (a) in clause (i), for the words one hundred thousand rupees , the words twenty-five hundred thousand rupees shall be substituted; (b) in clause (ii), for the words three years , the words two years shall be substituted.