Section 92 - Amendment of section 272A - Finance Act, 2001

92. Amendment of section 272A In section 272A of the Income-tax Act,- (a) in sub-section (1), for the words a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees , the words a sum of ten thousand rupees shall be substituted with effect from the 1st day of June, 2001 ; (b) in sub-section (2), after clause (h), the following clause shall be inserted with effect from the 1st day of April, 2002, namely ;- (i) to furnish a statement as required by sub-section (2C) of section 192. .