Section – 276DD : Failure to comply with the provisions of section 269SS Published by Law@HostBooks at March 7, 2018 Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961 Tags 276DD. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] Share Law@HostBooks