Penalty reference expansion extends applicable penalty provisions to additional sections and subsections under income tax law. Amendment expands cross-references in section 273B by substituting the reference to section 271C with a reference to section 271C and section 271CA, and by substituting the reference to sub-section (1) of section 272BB with a reference to sub-section (1) or sub-section (1A) of section 272BB, thereby bringing those additional provisions within the scope of section 273B's penalty-reference mechanism as of the stated commencements.
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Provisions expressly mentioned in the judgment/order text.
Penalty reference expansion extends applicable penalty provisions to additional sections and subsections under income tax law.
Amendment expands cross-references in section 273B by substituting the reference to section 271C with a reference to section 271C and section 271CA, and by substituting the reference to sub-section (1) of section 272BB with a reference to sub-section (1) or sub-section (1A) of section 272BB, thereby bringing those additional provisions within the scope of section 273B's penalty-reference mechanism as of the stated commencements.
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