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    <title>Amendment of section 119</title>
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    <description>The amendment adds the provision concerning the fee for default in furnishing return of income to the list of sections under clause (a) of sub section (2) of section 119, thereby authorizing the Board to issue general or special orders relaxing or directing how that fee provision is to be applied by subordinate income tax authorities for efficient management of assessment and collection.</description>
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      <description>The amendment adds the provision concerning the fee for default in furnishing return of income to the list of sections under clause (a) of sub section (2) of section 119, thereby authorizing the Board to issue general or special orders relaxing or directing how that fee provision is to be applied by subordinate income tax authorities for efficient management of assessment and collection.</description>
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