Section 58 - Amendment of section 246 - Taxation Laws (Amendment) Act, 1975

58. Amendment of section 246. In section 246 of the Income-tax Act, in clause (o), (i) after sub-clause (iii) the following sub-clause shall be inserted, namely: (iiia) section 271A, or ; (ii) after sub-clause (iv) the following sub-clause shall be inserted, namely: (iva) section 272B, or .