Consequential amendments to Income Tax Act add penalty orders under section 271B to the appeal bar and revise Ninth Schedule references. The Act inserts a new clause into subsection (2) of the appeal bar provision to include orders imposing penalties under section 271B among specified excluded orders, and substitutes the Ninth Schedule cross reference so it refers solely to the depreciation provision, removing the additional cited income tax provision.
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Consequential amendments to Income Tax Act add penalty orders under section 271B to the appeal bar and revise Ninth Schedule references.
The Act inserts a new clause into subsection (2) of the appeal bar provision to include orders imposing penalties under section 271B among specified excluded orders, and substitutes the Ninth Schedule cross reference so it refers solely to the depreciation provision, removing the additional cited income tax provision.
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