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    <title>Amendment of section 272A</title>
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    <description>Amendment to section 272A removes a clause from sub section (1) and substitutes a clause in sub section (2) so that failure to furnish the return required under the specified subsections of section 139, or to furnish it within the time and manner required by those subsections, is captured by the penal provision.</description>
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      <description>Amendment to section 272A removes a clause from sub section (1) and substitutes a clause in sub section (2) so that failure to furnish the return required under the specified subsections of section 139, or to furnish it within the time and manner required by those subsections, is captured by the penal provision.</description>
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