Amendment of section 271.

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..... section shall be inserted with effect from the 1st day of April, 2017, namely:- "(7) The provisions of this section shall not apply to and in relation to any assessment for the assessment year comme .....

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..... ailure to comply with a direction issued under sub-section (2A) of section 142 or for concealment of particulars of income or furnishing inaccurate particulars of income, is leviable. It is proposed .....

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