# The Finance Act, 1982, Section 29: Amendment of section 272A

- Act: The Finance Act, 1982 (Act 14 of 1982)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1982/section/29/

## Text

Amendment of section 272A. 29. In section 272A of the Income-tax Act, with effect from the 1st day . Of June, 1982,— (a) in sub-section (2), after clause (b), the following clause shall be inserted, namely: — "(ba) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or"; (b)in sub-section (3),— (i) in clause (a), the word "and" occurring at the end shall be omitted; (ii) after clause (a), the following clause shall be inserted, namely:— "(aa) in a case falling under clause (ba) of sub-section (2), by the Commissioner; and". [Finance Act, 1982] © Copyright. Taxmann Publications Pvt. Ltd.

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