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Amendment of section 273A. - power to reduce or waive penalty etc. in certain cases. - It is proposed to make a reference of section 270A in clause (ii) and in the Explanation to sub-section (1) and in clause (b) of subsection (2) of section 273A owing to insertion of a new section 270A which provides for levy of penalty for under-reporting or misreporting of income and ceasing of operation of section 271 for the assessment year commencing on or after 1st April 2017.

Bill - Amendment of section 273A. - power to reduce or waive penalty, etc., in certain cases. - It is proposed to make a reference of section 270A in clause (ii) and in the Explanation to sub-section .....

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