Penalty for false entry, etc., in books of account - Section 271AAD

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..... nder this Act, it is found that in the books of account maintained by any person there is- a false entry; or an omission of any entry which is relevant for computation of total income of such person, to evade tax liability, the Assessing Officer or the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Amended by FA, 2023] may direct that such person shall pay by way of .....

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..... in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods or services or both; or (c) invoice in respect of supply or receipt of goods or services or both to or from a person who does not exist. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - t .....

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