Amendment of section 271AA.

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..... 2013. - Clause 94 of the Bill seeks to amend section 271AA of the Income-tax Act (as substituted by clause 93 of this Bill) relating to penalty for failure to keep and maintain information and document in respect of international transaction. The existing provision of the aforesaid section 271AA provides that if any person fails to keep and maintain any such information and document as required by .....

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