Amendment of section 271.

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..... year commencing on or after the 1st day of April, 2017. . - Clause 98 of the Bill seeks to amend section 271 of the Incometax Act relating to failure to furnish returns, comply with notices, concealment of income, etc. The provisions of the said section provides for a penalty on account of failure to comply with a notice issued under sub-section (1) of section 142 or sub-section (2) of sec .....

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