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    <title>Amendment of section 246A.</title>
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    <description>An amendment inserts clause (ja) into sub section (1) of section 246A of the Income tax Act to cover an order of imposing or enhancing penalty under sub section (1A) of section 275, thereby expressly including such penalty orders within the scope of section 246A(1).</description>
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      <description>An amendment inserts clause (ja) into sub section (1) of section 246A of the Income tax Act to cover an order of imposing or enhancing penalty under sub section (1A) of section 275, thereby expressly including such penalty orders within the scope of section 246A(1).</description>
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