Insertion of new section 271DB.

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..... e Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 2019, namely:- Penalty for failure to comply with provisions of section 269SU. "271DB. (1) If a .....

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..... and sufficient reasons for such failure. (2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner of Income-tax.". -
Statute, statutory provisions legislation, .....

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