https://www.taxtmi.com/acts?id=50303 Where the person liable to penalty is a registered firm, or an unregistered firm assessed under the firm-assessment provision, the penalty payable under section 273(2) shall be the same amount as would be imposable on that firm if it were an unregistered firm, notwithstanding other provisions of the Act. en-us Thu, 06 Mar 2025 18:17:22 +0530 Thu, 06 Mar 2025 18:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50303 Where the person liable to penalty is a registered firm, or an unregistered firm assessed under the firm-assessment provision, the penalty payable under section 273(2) shall be the same amount as would be imposable on that firm if it were an unregistered firm, notwithstanding other provisions of the Act. Act-Rules F. Acts / Amendment Acts Thu, 06 Mar 2025 18:17:22 +0530 https://www.taxtmi.com/acts?id=50303