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    <title>Amendment of section 271F</title>
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    <description>Amendment raises monetary penalties under section 271F by substituting higher fixed sums for earlier specified sums, and the proviso in the same section is amended to replace its lower specified sum with the higher specified sum, effective from the statutory commencement date under the Finance Act.</description>
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      <description>Amendment raises monetary penalties under section 271F by substituting higher fixed sums for earlier specified sums, and the proviso in the same section is amended to replace its lower specified sum with the higher specified sum, effective from the statutory commencement date under the Finance Act.</description>
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