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Amendment of section 272A.

Section 105 - DIRECT TAXES - Finance Act - Section 105 - 105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,- (i) in sub-section (1),- (a) in clause (c), for the w .....

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ce under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, ; (ii) in sub-section (3), after clause (a), .....

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