Penalty reference inclusion expands application of section 273B by inserting section 271F into its scope. The Finance Act inserts section 271F immediately after section 271E in the list of provisions referenced in the penalty coordination clause of section ... Summary
Penalty reference inclusion expands application of section 273B by inserting section 271F into its scope.
The Finance Act inserts section 271F immediately after section 271E in the list of provisions referenced in the penalty coordination clause of section 273B, thereby bringing the interactions governed by section 271F within the scope of section 273B's penalty coordination mechanism.
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