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    <title>Amendment of section 273B.</title>
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    <description>Amendment to the Income-tax Act revises the list of penal provisions referenced in section 273B by inserting the text &quot;section 271J,&quot; immediately after the existing reference to &quot;section 271-I,&quot;; the Finance Act thereby expands the statutory cross-reference within section 273B to include the newly inserted provision.</description>
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      <description>Amendment to the Income-tax Act revises the list of penal provisions referenced in section 273B by inserting the text &quot;section 271J,&quot; immediately after the existing reference to &quot;section 271-I,&quot;; the Finance Act thereby expands the statutory cross-reference within section 273B to include the newly inserted provision.</description>
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