https://www.taxtmi.com/acts?id=32647 The amendment substitutes the prior wording beginning with "punishable with fine" and ending with "specified in such sections" with words making persons liable to a penalty which shall not be more than one half of the penalty specified in such sections, thereby capping the maximum statutory penalty under section 446B at one half of the previously prescribed amount. en-us Sat, 03 Nov 2018 14:51:15 +0530 Mon, 14 Jan 2019 15:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32647 The amendment substitutes the prior wording beginning with "punishable with fine" and ending with "specified in such sections" with words making persons liable to a penalty which shall not be more than one half of the penalty specified in such sections, thereby capping the maximum statutory penalty under section 446B at one half of the previously prescribed amount. Act-Rules F. Acts / Amendment Acts Sat, 03 Nov 2018 14:51:15 +0530 https://www.taxtmi.com/acts?id=32647