Amendment to penalty cross-reference narrows the offences referenced to a single retained provision, clarifying liability. The amendment substitutes the existing multi-item phrase enumerating several penal sections with a single quoted phrase that references only the retained offence, thereby narrowing the cross-referenced offences and altering which antecedent penal provisions are linked to the penalty provision in the Income-tax enactment.
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Provisions expressly mentioned in the judgment/order text.
Amendment to penalty cross-reference narrows the offences referenced to a single retained provision, clarifying liability.
The amendment substitutes the existing multi-item phrase enumerating several penal sections with a single quoted phrase that references only the retained offence, thereby narrowing the cross-referenced offences and altering which antecedent penal provisions are linked to the penalty provision in the Income-tax enactment.
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