Punishment not to be imposed in certain cases

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..... 278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, 2 [or section 276B 3 [ or section 276BB ] ,] no person shall be punishable for any failure referred to .....

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..... serted vide Finance Act, 2022 w.e.f. 01-04-2022 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanageme .....

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