AMENDMENT OF SECTION 273--B -In Section 273-B-of the Income Tax Act, with effect from the 1st day of June, 2002,
a) after the words, brackets, figures and letters "sub-section (1) ofSection 272-AA-or", the words, figures and letter "Section 272-B-or" shall be inserted; (b) for the words, figures and letters "Section 272-BB-or", the words, figures, letters and brackets "Section 272-BB-or sub-section (1) ofSection 272-BBB-or" shall be substituted with effect from the 1st day of June, 2002.