Section 105 - Amendment of section 272A. - Finance Act, 2016

Amendment of section 272A. 105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,- (i) in sub-section (1),- (a) in clause (c), for the words place or time, , the words place or time; or shall be substituted; (b) after clause (c) and before the long line , the following clause shall be inserted, namely:- (d) fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, ; (ii) in sub-section (3), after clause (a), the following clause shall be inserted, namely:- (aa) in a case falling under clause (d) of sub-section (1), by the income-tax authority who had issued the notice or direction referred to therein; .