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Section77
The Finance Act, 2015

Amendment of section 273B

In force Act 20 of 2015 As on 11 Oct 2026

Act 20 of 2015 Ministry Finance

Section 77 of the Finance Act, 2015 deals with amendment of section 273B. Amendment of section 273B. 77. In section 273B of the Income-tax Act,— (i) | for the words, figures and letters "section 271FB, section 271G", the words, figures and letters "section 271FAB, section 271FB, section 271G, section 271GA" shall be substituted with effect from the 1st day of April, 2016;

Amendment of section 273B.

77. In section 273B of the Income-tax Act,—

(i)for the words, figures and letters "section 271FB, section 271G", the words, figures and letters "section 271FAB, section 271FB, section 271G, section 271GA" shall be substituted with effect from the 1st day of April, 2016;
(ii)after the word, figures and letter "section 271H", the word, figures and letter "section 271-I," shall be inserted with effect from the 1st day of June, 2015.
Section 77, The Finance Act, 2015 (Act 20 of 2015).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 273B Penalty not to be imposed in certain cases

Questions about Section 77

What does Section 77 of the Finance Act deal with?

Section 77 of the Finance Act is headed "Amendment of section 273B". Amendment of section 273B. 77. In section 273B of the Income-tax Act,— (i) | for the words, figures and letters "section 271FB, section 271G", the words, figures and letters "section 271FAB, section 271FB, section 271G, section 271GA" shall be substituted with effect from the 1st day of April, 2016;

How do I find court cases under Section 77 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2015 77, section 77 Finance Act 2015, section 77 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 77 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 273B (Penalty not to be imposed in certain cases), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2015 as Act 20 of 2015. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.