# The Finance Act, 2016, Section 105: Amendment of section 272A

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/105/

## Text

Amendment of section 272A. 105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,— (i) | in sub-section (1),— (a) | in clause (c), for the words "place or time,", the words "place or time; or" shall be substituted; (b) | after clause (c) and before the long line, the following clause shall be inserted, namely:— "(d) | fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142,"; (ii) | in sub-section (3), after clause (a), the following clause shall be inserted, namely:— "(aa) | in a case falling under clause (d) of sub-section (1), by the income-tax authority who had issued the notice or direction referred to therein;".

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.