TMI BlogLevy of Penalty - receipt and repayment of loan in cash - When the three persons who are close family...Levy of Penalty - receipt and repayment of loan in cash - When the three persons who are close family members of the assessee were not having any bank account in their names, then the provisions of section 271D and 271E cannot be attracted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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