# The Finance Act, 2012, Section 106: Amendment of section 276C

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/106/

## Text

Amendment of section 276C. 106. In section 276C of the Income-tax Act, with effect from the 1st day of July, 2012,— (i) in sub-section (1),— (a) in clause (i), for the words "one hundred thousand rupees", the words "twenty-five hundred thousand rupees" shall be substituted; (b) in clause (ii), for the words "three years", the words "two years" shall be substituted; (ii) in sub-section (2), for the words "three years", the words "two years" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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