Amendment of section 276CC

Section 62 of the Finance Act, 2005 deals with amendment of section 276CC. Amendment of section 276CC. 62. In section 276CC of the Income-tax Act, with effect from the 1st day of April, 2006,— (a ) in the opening portion, after the words "in due time", the words, brackets, figures and letters "the return of fringe benefits which he is required to furnish under sub-section The Act was enacted on 13 May 2005.

Amendment of section 276CC.

62. In section 276CC of the Income-tax Act, with effect from the 1st day of April, 2006,—

(a ) in the opening portion, after the words "in due time", the words, brackets, figures and letters "the return of fringe benefits which he is required to furnish under sub-section (1) of section 115WD or by notice given under sub-section (2) of the said section or section 115WH or" shall be inserted;

(b ) in the proviso, for the words, brackets and figures "return of income under sub-section (1) of section 139", the words, brackets, figures and letters "return of fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139" shall be substituted.

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Section 62, The Finance Act, 2005 (Act 18 of 2005).