Amendment to penalty provision in section 273B extends its scope to include sub section (1) of section 272BB under the Income tax Act. The amendment broadens the penal reach of section 273B by substituting its existing reference so that penalties under section 273B apply also to contraventions falling under sub section (1) of section 272BB as well as to section 272B; the substitution takes effect from the first day of June, 1987.