In section 246A of the Income-tax Act, in sub-section (1), after clause (j), the following clause shall be inserted, namely:--
"(ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275;".
Taxation Laws (Amendment) Act, 2006 Section 17 - Bare Act |
| State | Central Government |
| Year | 2006 |
| Section Title | Amendment of Section 246a |
In section 246A of the Income-tax Act, in sub-section (1), after clause (j), the following clause shall be inserted, namely:--
"(ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275;".