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Section 119 - Amendment of section 271FAA - Finance Act, 2023Extract ..... authority under sub-section (1) of section 285BA may direct that such person shall pay, by way of penalty, a sum of fifty thousand rupees. (2) Where in the case of a person, referred to in clause (k) of sub-section (1) of section 285BA, who is requi ..... x x x x x Extracts x x x x x Section 119 - Amendment of section 271FAA - Finance Act, 2023 x x x x x Extracts x x x x x ..... 1), if any, pay a sum of five thousand rupees for every inaccurate reportable account and the reporting financial institution shall be entitled to recover the sum so paid on behalf of such reportable account holder, or to retain out of any moneys tha ..... x x x x x Extracts x x x x x Section 119 - Amendment of section 271FAA - Finance Act, 2023 x x x x x Extracts x x x x x
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