Penalty-reference expansion now includes an additional penalty provision, broadening the scope of the statutory waiver framework.

Amendment to the Income-tax Act revises the list of penal provisions referenced in section 273B by inserting the text "section 271J," immediately after the existing reference to "section 271-I,"; the Finance Act thereby expands the statutory cross-reference within section 273B to include the newly inserted provision.

---

---

---