Income-tax Act, 1961 · Chapter XXII: Offences and Prosecutions
Section 276DD: [Omitted
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1987), s. 119 (w.e.f. 1-4-1989). Earlier it was inserted by the Finance Act (21 of 1984), s. 31 (w.e.f. 1-4-1984) 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 (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.