# The Finance Act, 2014, Section 74: Amendment of section 276D

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/74/

## Text

Amendment of section 276D. 74. In section 276D of the Income-tax Act, for the words "or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both", the words "and with fine" shall be substituted with effect from the 1st day of October, 2014. © Copyright. Taxmann Publications Pvt. Ltd.

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