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Insertion of new section 271FAB- Penalty for failure to furnish statement or information or document by an eligible investment fund.

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..... or failure to furnish statement or information or document by an eligible investment fund. 271FAB. If any eligible investment fund which is required to furnish a statement or any information or document, as required under sub-section (5) of section 9A fails to furnish such statement or information or document within the time prescribed under that sub-section, the income-tax authority prescribed un .....

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