TMI BlogLevy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit...Levy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit report electronically - There was a reasonable cause on part of the assessee for not filing the audit report electronically - No penalty - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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