Section 53 of Finance Act 2018 : Amendment of section 271FA Income Tax Act

By | April 1, 2018
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(Last Updated On: April 16, 2018)

Section 53 of Finance Act 2018

[Section 53 of Finance Act 2018 deals with Amendment of section 271FA. and is covered in CHAPTER III DIRECT TAXES]

Amendment of section 271FA.

53. In section 271FA of the Income-tax Act,—

(a)for the words “one hundred rupees”, the words “five hundred rupees” shall be substituted;
(b)for the words “five hundred rupees”, the words “one thousand rupees” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification

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