# The Finance Act, 2002, Section 103: Amendment of section 272A

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/103/

## Text

Amendment of section 272A. 103. In section 272A of the Income-tax Act,— (a ) in sub-section (1), clause (d) shall be omitted with effect from the 1st day of June, 2002; (b ) in sub-section (2), for clause (e), the following clause shall be substituted with effect from the 1st day of April, 2003, namely:— "(e) to furnish the return of income which he is required to furnish under sub-section (4A) or sub-section (4C) of section 139 or to furnish it within the time allowed and in the manner required under those sub-sections; or". © Copyright. Taxmann Publications Pvt. Ltd.

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