# The Finance Act, 2012, Section 109: Amendment of section 277A

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/109/

## Text

Amendment of section 277A. 109. In section 277A of the Income-tax Act, for the words "three years", the words "two years" shall be substituted with effect from the 1st day of July, 2012. © Copyright. Taxmann Publications Pvt. Ltd.

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