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Income Tax - Highlights / Catch Notes

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Benefit of Amnesty scheme - Penalty u/s 271D and 271E - the ...

Income Tax

September 16, 2017

Benefit of Amnesty scheme - Penalty u/s 271D and 271E - the exclusions from the Scheme, that are enumerated in Section 208 of the Finance Act, 2016, do not expressly provide for the exclusion of a declaration, such as those filed in the instant writ petition, where the amnesty is sought only in respect of a penalty that is imposed under the Income tax Act. - HC

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