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Amendment of section 119.

Clause 49 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 49 - 49. In section 119 of the Income-tax Act, in sub-section (2), in clause (a), after the figures 271 , the figures and letters ,271C, 271CA shall be inserted. Clause 49 of .....

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ng prejudicial to assessees) to be followed by the subordinate authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties. It is proposed to insert reference of sections 27 .....

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