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Amendment of section 273A.

Clause 104 - DIRECT TAXES - Bill - Clause 104 - 104. In section 273A of the Income-tax Act,- (i) with effect from the 1st day of April, 2017,- (a) in sub-section (1),- (I) in clause (ii), after the words or imposable on a person under , the words, figures and letter section 270A or shall be inserted; (II) in the Explanation, after the words as not to attract the provisions of , the words, figures and letter section 270A or shall be inserted; (b) in sub-section (2), in clause (b), after the words .....

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