Section 77 - Amendment of section 273B - Finance Act, 2015

Amendment of section 273B 77. In section 273B of the Income-tax Act,- (I) for the words, figures and letters section 271FB, section 271G , the words, figures and letters section 271FAB, section 271FB, section 271G, section 271GA shall be substituted with effect from the 1st day of April, 2016; (II) after the word, figures and letter section 271H , the word, figures and letter section 271-I, shall be inserted with effect from the 1st day of June, 2015.