# The Finance Act, 2015, Section 71: Amendment of section 271D

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/71/

## Text

Amendment of section 271D. 71. In section 271D of the Income-tax Act, in sub-section (1), after the words "loan or deposit" occurring at both the places, the words "or specified sum" shall be inserted with effect from the 1st day of June, 2015.

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