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Amendment of section 279

Clause 107 - Bills - DIRECT TAXES - Bill - Clause 107 - 107. In section 279 of the Income-tax Act, in sub-section (1A), after the words or imposable on him under , the words, figures and letter section 270A or shall be inserted with effect from the 1 .....

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of the aforesaid section provides that prosecution proceeding shall not be proceeded against a person for offences under section 276C or section 277 in respect of whom penalty under clause (iii) of sub-section (1) of section 271 has been reduced or .....

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