Section 106 - Amendment of section 273B - Finance Act, 2002

106. Amendment of section 273B.- In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,- (a) after the words, brackets, figures and letters "sub-section (1) of section 272AA or", the words, figures and tetter "section 272B or" shall be inserted; (b) for the words, figures and letters "section 272BB or", the words, figures, letters and brackets "section 272BB or sub-section (1) of section 272BBB or" shall be substituted with effect from the 1st day of June, 2002.