The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1985, namely :-
(a) in section 246, in sub-section (2), after clause (g), the following clause shall be inserted, namely :-
"(gg) an order imposing a penalty under section 271B;";
(b) In the Ninth Schedule for the brackets, words, figures and letters "[See section 32(1)(vi) and section 80M(1)(a)(i)]", the brackets, words and figures "[See section 32(1)(vi)]" shall be substituted.