When penalty under Section 271AA may be imposed?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A may be imposed if any of the following defaults are committed by the assessee: ​a. Failure to keep and maintain information and documents, as referred under Section 92D , in respect of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X