Section 53 of Finance Act 2018 : Amendment of section 271FA Income Tax Act
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… Read More »