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Clause 82 - Amendment of section 273B. - Finance (No. 2) Bill, 2024Extract Amendment of section 273B. 82. In section 273B of the Income-tax Act, (a) after the word, figures and letters section 271FA, , the word, figures and letters section 271FAA, shall be inserted with effect from the 1st day of October, 2024; (b) after the word, figures and letters section 271GB, , the words, figures and letters section 271GC, shall be inserted with effect from the 1st day of April, 2025.
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