Amendment to section 273B updates penalty cross references and inserts an additional penalty reference for income tax enforcement. Amendment updates cross references in section 273B of the Income tax Act by substituting an expanded list of penalty provisions, adding an additional penalty reference; the substitution takes effect from the 1st day of April, 2016, and the insertion of an additional cross reference after a listed penalty provision takes effect from the 1st day of June, 2015.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to section 273B updates penalty cross references and inserts an additional penalty reference for income tax enforcement.
Amendment updates cross references in section 273B of the Income tax Act by substituting an expanded list of penalty provisions, adding an additional penalty reference; the substitution takes effect from the 1st day of April, 2016, and the insertion of an additional cross reference after a listed penalty provision takes effect from the 1st day of June, 2015.
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