In force · As amended up to 2026-08
276E. [Failure to comply with the provisions of section 269T]. — Omitted by s. 119 , ibid., ( w.e.f. 1-4-1989) . Earlier it was inserted by the Income-Tax (Second Amendment) Act (38 of 1981), s. 4 ( w.e.f. 11-7-1981) and later on amended by the Taxation Laws (Amendments and Miscellaneous Provisions ) Act (46 of 1986), s . 27 ( w.e.f. 10-9-1986).
Source: India Code