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          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.

          <h1>Penalty revision strengthens sanctions for failure to file returns and tightens the deeming rule for concealment.</h1> Amendment to section 271 revises penalty provisions by replacing certain clauses, prescribing a minimum and maximum monetary penalty for specified failures, increasing a multiplicative penalty factor, omitting an existing proviso, substituting an Explanation that deems failure to furnish a return by a person not previously assessed to be concealment where taxable income is found, narrowing another explanatory reference, adding an exclusion for specified adjustments and additional tax, omitting a prior sub-section, and providing transitional application to earlier assessment years.

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