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Insertion of new section 270A - Penalty for underreporting and misreporting of income. - tax payable on under-reported income shall be calculated as if such under-reported income was the total income in case of a company firm or local authority and at the rate of thirty per cent. of under-reported income in any other case based on the tax rate applicable in case of company firm or local authority and in other cases.

Bill - Insertion of new section 270A - Penalty for underreporting and misreporting of income. - tax payable on under-reported income shall be calculated as if such under-reported income was the total .....

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