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Amendment of section 276CC.

Clause 52 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2018 - Clause 52 - 52. In section 276CC of the Income-tax Act, in the proviso, in clause (ii), in sub-clause (b), for the words tax payable by him , the words tax payable by such person, n .....

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on shall not be proceeded against under the said section for any assessment year commencing on or after the 1st day of April, 1975, if the tax payable by him on the total income determined on regular assessment as reduced by the advance tax, if any, .....

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