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Amendment of section 273A.

Clause 104 - Bills - DIRECT TAXES - Bill - Clause 104 - 104. In section 273A of the Income-tax Act,- (i) with effect from the 1st day of April, 2017,- (a) in sub-section (1),- (I) in clause (ii), after the words or imposable on a person under , the w .....

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he words if in a case falling under , the words, figures and letter section 270A or shall be inserted; (ii) after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of June, 2016, namely:- (4A) The order under s .....

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or the Commissioner: Provided that no order rejecting the application, either in full or in part, shall be passed unless the assessee has been given an opportunity of being heard: Provided further that where any application is pending as on the 1st .....

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e said clause seeks to amend sub-section (1) of the said section. Clause (ii) of sub-section (1) of section 273A provides for reduction or waiver of penalty imposed or imposable under clause (iii) of sub-section (1) of section 271. Explanation to the .....

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sure for the purposes of sub-section (1) of the said section 271. Further, clause (b) of sub-section (2) of section 273A provides for condition, wherein penalty shall not be waived and reduced under sub-section (1) of section 273A. It is proposed to .....

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