Amendment of Section 276c
In section 276C of the Income-tax Act, with effect from the 1st day of July, 2012,--
(i) in sub-section (1),--
(a) in clause (i), for the words "one hundred thousand rupees", the words "twenty-five hundred thousand rupees" shall be substituted;
(b) in clause (ii), for the words "three years", the words "two years" shall be substituted;
(ii) in sub-section (2), for the words "three years", the words "two years" shall be substituted.