Section 107 - Amendment of section 276CC. - Finance Act, 2012

Amendment of section 276CC. 107. 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.