Finance Act, 1999
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Amendment of section 109 (application of certain provisions relating to penalties under Income Tax Act, 1967) of Finance Act, 1991. |
166.— Section 109 of the Finance Act, 1991 , is hereby amended in subsection (1) by the substitution of “fine or penalty” for “fine” in both places where it occurs and by the substitution of “fines or penalties” for “fines”. |