Home Acts & Rules Finance Act / Amendment Acts Finance Acts FINANCE (NO. 2) ACT, 2019 Chapters List Chapter III DIRECT TAXES Income-tax This
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Section 66 - Amendment of section 276CC. - FINANCE (NO. 2) ACT, 2019Extract Amendment of section 276CC. 66. In section 276CC of the Income-tax Act, in the proviso, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted with effect from the 1st day of April, 2020, namely: (b) the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of the assessment year, and any tax deducted or collected at source, does not exceed ten thousand rupees. .
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