Benefits to related persons - Section 271AAE

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..... or (v) or (vi) or (via), or any trust or institution referred to in section 11 has violated the provisions of the twenty-first proviso to clause (23C) of section 10, or section 13(1)(c), as the case may be, the Assessing Officer may direct that such person shall pay by way of penalty- (a) a sum equal to the aggregate amount of income applied, directly or indirectly, by such .....

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