Offence compounded u/s 279(2) on payment of certain composition fee.

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..... 979 Section(s) Referred: 279(2) Statute: Income - Tax Act, 1961 Attention is invited to the provisions of section 279(2) of the Income-tax Act, 1961 whereunder the Commissioner of Income Ta .....

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..... under section 279(2), avoidable complications arose. 2. The matter has been considered by the Board. In order to avoid similar complication in future the Commissioners of Income-tax are advised that .....

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