Section 60 - Amendment of section 253 - Taxation Laws (Amendment) Act, 1975

60. Amendment of section 253. In section 253 of the Income-tax Act, in sub-section (1), (i) in clause (a), for the words and figures or section 271 , the words, figures and letters , section 271, section 271A or section 272A shall be substituted; (ii) in clause (b), for the words, brackets and figures sub-section (2) of section 274 , the word, figures and letter section 272A shall be substituted; (iii) in clause (c), after the words and figures under section 263 , where they occur for the first time, the words, figures and letter or under section 272A shall be inserted.