Section 71 - Amendment of section 279 - Taxation Laws (Amendment) Act, 1975

71. Amendment of section 279. In section 279 of the Income-tax Act, (i) for sub-sections (1) and (1A), the following sub-sections shall be substituted, namely: (1) A person shall not be proceeded against for an offence under section 275A, section 276A, section 276B, section 276C, section 276CC, section 276D, section 277, section 278 or section 278A except at the instance of the Commissioner. (1A) A person shall not be proceeded against for an offence under section 276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under clause (in) of sub-section (2) of section 271 has been reduced or waived by an order under section 273A. ; (ii) in sub-section (3), for the words, brackets, figures and letter under sub-section (4A) of section 271 , the words, figures and letter under section 273A shall be substituted.