Penalty not to be imposed in certain cases.

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..... (1) Notwithstanding anything contained in section 171 or section 172, no penalty shall be imposable for any failure referred to in the said sections, if the 1 [ assessee or e-commerce operator ] p .....

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..... as assessee 2. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as assessee - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, .....

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