Section 109 - Amendment of section 276C. - Finance Act, 2016

Amendment of section 276C. 109 . In Section 276C of the Income-tax Act, with effect from the 1st day of April, 2017, in sub-section (1),- (a) in the opening portion, for the words or inposable , the words or imposable, or under reports his income, shall be substituted; (b) in clause (i), after the words amount sought to be evaded , the words or tax on under-reported income shall be substituted.