Insertion of new section 271GA- Penalty for failure to furnish information or document under section 285A

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..... nsertion of new section 271GA 74. After section 271G of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2016, namely:- Penalty for failure to .....

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..... which such failure has taken place, if such transaction had the effect of directly or indirectly transferring the right of management or control in relation to the Indian concern; (ii) a sum of fi .....

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