Tax penalty reference expanded to include section 276A, broadening the scope of applicable Income Tax Act provisions. The amendment adds the words 'or section 276A' after 'section 276' in subsection (1) of section 279, thereby including a cross-reference to section 276A within the scope of section 279's cited provisions; enacted by the Finance Act, 1965.
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Provisions expressly mentioned in the judgment/order text.
Tax penalty reference expanded to include section 276A, broadening the scope of applicable Income Tax Act provisions.
The amendment adds the words "or section 276A" after "section 276" in subsection (1) of section 279, thereby including a cross-reference to section 276A within the scope of section 279's cited provisions; enacted by the Finance Act, 1965.
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