Clause 74 - Amendment of section 272A. - Finance Bill, 2015

Amendment of section 272A. 74. In section 272A of the Income-tax Act, in sub-section (2), with effect from the 1st day of June, 2015,- (a) after clause (l), the following clause shall be inserted, namely:- (m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C, ; (b) in the first proviso, for the words, brackets, figures and letter statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C , the words, brackets, figures and letters statements under sub-section (2A) or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C shall be substituted.