Amendment of section 276D

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..... ubstituted with effect from the 1st day of October, 2014. - Clause 69 of the Bill seeks to amend section 276D of the Income-tax Act which relates to failure to produce accounts and documents. The existing provisions of section 276D provide that if a person wilfully fails to produce accounts and documents as required in any notice issued under sub-section (1) of section 142 or wilfully fails to com .....

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