# The Finance Act, 2015, Section 76: Amendment of section 272A

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/76/

## Text

Amendment of section 272A. 76. In section 272A of the Income-tax Act, in sub-section (2), with effect from the 1st day of June, 2015,— (a) | after clause (i), the following clause shall be inserted, namely:— "(m)to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A)of section 200 or sub-section (3A)of section 206C,"; (b) | in the first proviso, for the words, brackets, figures and letter "statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C", the words, brackets, figures and letters "statements under sub-section (2A)or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A)of section 206C" shall be substituted.

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