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    <title>Amendment of section 19C</title>
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    <description>Amendment to section 19C substitutes the previous penalty wording with language providing that the penalty shall not be less than one lakh rupees but may extend to one lakh rupees for each day during which such failure continues, subject to a maximum of one crore rupees.</description>
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      <description>Amendment to section 19C substitutes the previous penalty wording with language providing that the penalty shall not be less than one lakh rupees but may extend to one lakh rupees for each day during which such failure continues, subject to a maximum of one crore rupees.</description>
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