Penalty for failiure to comply with provisions of section 269ST.

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..... tion 269ST.  271DA. (1) If a person receives any sum in contravention of the provisions of section 269ST, he shall be liable to pay, by way of penalty, a sum equal to the amount of such receipt .....

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..... * NOTES:- 1. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017 2.  Inserted vide Section 85 of the Finance Act, 2025 dated 29-03-2025 w.e.f. .....

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