# The Finance Act, 2002, Section 106: Amendment of section 273B

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/106/

## Text

Amendment of section 273B. 106. In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,— (a ) after the words, brackets, figures and letters "sub-section (1) of section 272AA or", the words, figures and letter "section 272B or" shall be inserted; (b ) for the words, figures and letters "section 272BB or", the words, figures, letters and brackets "section 272BB or sub-section (1) of section 272BBB or" shall be substituted with effect from the 1st day of June, 2002. © Copyright. Taxmann Publications Pvt. Ltd.

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