# The Finance Act, 1990, Section 45: Amendment of section 271D

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/45/

## Text

Amendment of section 271D 45. Section 271D of the Income-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely: — "(2) Any penalty imposable under sub-section (1) shall be imposed by the Deputy Commissioner.". [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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