Amendment to Section 271A removes the phrase 'without reasonable cause', altering penalty formulation under income tax law. The legislative amendment expressly omits the words ', without reasonable cause,' from section 271A of the Income tax Act, removing that qualifying phrase from the statutory text and thereby altering the manner in which the statute formulates penalty liability under section 271A as enacted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986.