# The Finance Act, 1998, Section 62: Amendment of section 272A

- Act: The Finance Act, 1998
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1998/section/62/

## Text

Amendment of section 272A. 62. In section 272A of the Income-tax Act, in sub-section (2), in the proviso, after the words "in relation to", the words, figures and letter "a declaration mentioned in section 197A, a certifi­cate as required by section 203 and" shall be inserted with effect from the 1st day of April, 1999. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.