# The Finance Act, 2016, Section 109: Amendment of section 276C

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/109/

## Text

Amendment of section 276C. 109. In section 276C of the Income-tax Act, with effect from the 1st day of April, 2017, in sub-section (1),— (a) | in the opening portion, for the word "imposable", the words "imposable, or under-reports his income," shall be substituted; (b) | in clause (i) after the words "amount sought to be evaded", the words "or tax on under-reported income" shall be substituted*. *Should be inserted.

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