# The Finance Act, 2001, Section 87: Amendment of section 271A

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/87/

## Text

Amendment of section 271A. 87. In section 271A of the Income-tax Act, for the words "a sum which shall not be less than two thousand rupees but which may extend to one hundred thousand rupees", the words "a sum of twenty-five thousand rupees" shall be substituted with effect from the 1st day of June, 2001. © Copyright. Taxmann Publications Pvt. Ltd.

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