Amendment of Section 272-B: In Section 273-B of the Income Tax Act, for the word, figures and letters "Section 271-FA",
SECTION 61: Amendment of Section 272-B: In Section 273-B of the Income Tax Act, for the word, figures and letters "Section 271-FA", the words, figures and letters "Section 271-FA, Section 271-FB" shall be substituted with effect from the 1st day of April, 2006.