Expansion of statutory language to include 'specified sum', broadening the scope of penalties under the income-tax provisions. Insertion of the phrase "or specified sum" into the operative text expands the items captured by the provision: each occurrence of "loan or deposit" in ... Summary
Expansion of statutory language to include 'specified sum', broadening the scope of penalties under the income-tax provisions.
Insertion of the phrase "or specified sum" into the operative text expands the items captured by the provision: each occurrence of "loan or deposit" in the primary subsection is to be read as including the additional phrase, thereby extending the statutory description of covered financial receipts within the existing framework.
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