Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of this section, the Central Government may, by notification, — (a) amend the First Schedule; (b) amend the Second Schedule or the Third Schedule: Provided that penalty or civil penalty specified in such Schedules shall be not exceeding ten crore rupees. (2) Any amendment made under sub-section (1) shall have effect as if enacted in this Act and shall come into force on the date of the notification, unless the notification otherwise direct.