Section 114 - Amendment of section 273B - Direct Tax Laws (Amendment) Act, 1987

114. Amendment of section 273B. In section 273B of the Income-tax Act, for the words, figures, brackets and letters section 270, clause (a) or clause (b) of sub-section (1) of section 271, section 271A, section 271B, sub-section (2) of section 272A, sub-section (1) of section 272AA, sub-section (1) of section 272B , the words, figures, letters and brackets section 271, section 271A, section 271B, section 271C, section 271D, section 271E, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA shall be substituted.