# The Finance Act, 2024 (No. 2), Section 82: Amendment of section 273B

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/82/

## Text

Amendment of section 273B. 82. In section 273B of the Income-tax Act,— (a) | after the word, figures and letters "section 271FA,", the word, figures and letters "section 271FAA," shall be inserted with effect from the 1st day of October, 2024; (b) | after the word, figures and letters "section 271GB,", the words, figures and letters "section 271GC," shall be inserted with effect from the 1st day of April, 2025.

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