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    <title>Amendment of section 273B</title>
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    <description>Amendment updates cross references in section 273B of the Income tax Act by substituting an expanded list of penalty provisions, adding an additional penalty reference; the substitution takes effect from the 1st day of April, 2016, and the insertion of an additional cross reference after a listed penalty provision takes effect from the 1st day of June, 2015.</description>
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      <description>Amendment updates cross references in section 273B of the Income tax Act by substituting an expanded list of penalty provisions, adding an additional penalty reference; the substitution takes effect from the 1st day of April, 2016, and the insertion of an additional cross reference after a listed penalty provision takes effect from the 1st day of June, 2015.</description>
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