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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on Penalty provision under IT Act |
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When penalty under Section 271AAE may be imposed? |
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Ans. Penalty under Section 271AAE may be imposed for violation of the provisions of 21st proviso to section 10(23C) or section 13(1)(c) pertaining to passing of unreasonable benefits to trustees or specified person |
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