# The Finance Act, 2018, Section 53: Amendment of section 271FA

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/53/

## Text

Amendment of section 271FA. 53. In section 271FA of the Income-tax Act,— (a) | for the words "one hundred rupees", the words "five hundred rupees" shall be substituted; (b) | for the words "five hundred rupees", the words "one thousand rupees" shall be substituted.

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