Amendment to penalty provisions extends clause scope to include additional penalty sections under assessment linkage. Insertion of additional sub clauses in clause (o) of section 246 incorporates section 271A and section 272B into the list of provisions covered by that ... Summary
Amendment to penalty provisions extends clause scope to include additional penalty sections under assessment linkage.
Insertion of additional sub clauses in clause (o) of section 246 incorporates section 271A and section 272B into the list of provisions covered by that clause, thereby subjecting contraventions under those sections to the statutory linkage established by section 246.
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