In section 273B of the Income-tax Act, with effect from the 1st day of April, 2002,-
(a) after the word, figures and letter "section 271A", the word, figures and letters", section 271AA" shall be inserted ;
(b) after the word, figures and letter "section 271B", the word, figures and letters", section 271BA" shall be inserted ;
(c) after the word, figures and letter "section 271F", the word, figures and letter", section 271G" shall be inserted.