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Amendment of section 271A.

Clause 99 - Bills - DIRECT TAXES - Bill - Clause 99 - 99. In section 271A of the Income-tax Act, after the words Without prejudice to the provisions of , the words, figures and letter section 270A or shall be inserted with effect from the 1st day of .....

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ny such books of account and other documents as required under section 44AA or the rules made thereunder, or to retain books of account or documents for the period specified. It is proposed to amend the said section so as to provide that section 271A .....

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