Part XIVAMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189 )
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 ... Summary
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.
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