Penalty in respect of certain income - Section 271AAC

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..... B , direct that, in a case where the income determined includes any income referred to in section 68 , section 69 , section 69A , section 69B , section 69C or section 69D for any previous year, the assessee shall pay by way of penalty, in addition to tax payable u/s 115BBE , a sum computed at the rate of 10% of the tax payable u/s 115BBE(1)(i) However, that no penalty shall be levi .....

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