Section 271(1)(c) Penalties: Officers Must Explain Explanation 5 to Assessee During Section 132(4) Searches for Clarity.

Penalty u/s 271(1)(c) – Search u/s 132(4) - when the statement is being recorded by the authorized officer it is incumbent upon the authorized officer to explain the provisions of Explanation 5 in its entirety to the assessee concerned - HC .....

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