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    <title>Amendment of Section 271</title>
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    <description>Amendment to Section 271 makes the penalty an additional charge over tax payable and prescribes that it shall not be less than, but shall not exceed twice, the amount of the income in respect of which particulars were concealed or inaccurately furnished.</description>
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      <description>Amendment to Section 271 makes the penalty an additional charge over tax payable and prescribes that it shall not be less than, but shall not exceed twice, the amount of the income in respect of which particulars were concealed or inaccurately furnished.</description>
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