Section 103 - Amendment of section 272A - Finance Act, 2002

103. Amendment of section 272A.- In section 272A of the Income-tax Act,- (a) in sub-section (1), clause (d) shall be omitted with effect from the 1st day of June, 2002; (b) in sub-section (2), for clause (e), the following clause shall be substituted with effect from the lst day of April, 2003, namely:- "(e) to furnish the return of income which he is required to furnish under sub-section (4A) or sub-section (4C) of section 139 or to furnish it within the time allowed and in the manner required under those sub-sections; or".