# The Finance Act, 2014, Section 70: Amendment of section 271FA

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/70/

## Text

Amendment of section 271FA. 70. In section 271FA of the Income-tax Act, with effect from the 1st day of April, 2015,— (i) | in the marginal heading, for the words "annual information return", the words "statement of financial transaction or reportable account" shall be substituted; (ii) | for the words "an annual information return", the words "a statement of financial transaction or reportable account" shall be substituted; (iii) | for the word "return", wherever it occurs, the word "statement" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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