Amendment of section 271H

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the opening portion, for the words a person shall be liable to pay , the words the Assessing Officer may direct that a person shall pay by way of shall be substituted with effect from the 1st da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provide that the penalty levied under section 271H shall be levied by the Assessing Officer. This amendment will take effect from 1st October, 2014. - statute, statutory provisions leg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X