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    <title>Amendment of section 273B</title>
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    <description>Amendment expands cross-references in section 273B by substituting the reference to section 271C with a reference to section 271C and section 271CA, and by substituting the reference to sub-section (1) of section 272BB with a reference to sub-section (1) or sub-section (1A) of section 272BB, thereby bringing those additional provisions within the scope of section 273B&#039;s penalty-reference mechanism as of the stated commencements.</description>
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      <title>Amendment of section 273B</title>
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      <description>Amendment expands cross-references in section 273B by substituting the reference to section 271C with a reference to section 271C and section 271CA, and by substituting the reference to sub-section (1) of section 272BB with a reference to sub-section (1) or sub-section (1A) of section 272BB, thereby bringing those additional provisions within the scope of section 273B&#039;s penalty-reference mechanism as of the stated commencements.</description>
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