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Insertion of new section 271DA - Penalty for failiure to comply with provisions of section 269ST.

Clause 84 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 84 - Insertion of new section 271DA 84. After section 271D of the Income-tax Act, the following section shall be inserted, namely:- Penalty for failiure to comply with provis .....

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f such person proves that there were good and sufficient reasons for the contravention. (2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner. . Clause 84 of the Bill seeks to insert a new section 271DA of the Inc .....

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