Section 82 - Amendment of section 276CC - Finance Act, 2022

Amendment of section 276CC 82 . In section 276CC of the Income-tax Act, in the proviso, in clause (ii), in sub-clause (a), after the words expiry of the assessment year , the words, brackets, figures and letter or a return is furnished by him under sub-section (8A) of section 139 within the time provided in that sub-section shall be inserted.