In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:

In section 206C of the Income-tax Act, in sub-section (1G), with effect from the 1st day of July, 2023,

In section 275 of the Income-tax Act,

In section 44AB of the Income-taxAct, for the first proviso, the following proviso shall be substituted with effect from the 1st day ofApril, 2024, namely:

In section 276A of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely: