Benefits to related persons - Section 271AAE

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..... ction 10(23)(iv) or (v) or (vi) or (via) , or - any trust or institution referred to in section 11 has violated the provisions of - (a) the twenty-first proviso to clause (23C) of section 10 , [ income or part of income or property of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution applied directly or indirectly for t .....

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..... 13(3). Note - It may be noted that Section 271AAE seeks to operate without prejudice to any other provision of Chapter XXI . Thus, if any penalty is leviable under any of the other provisions of this chapter, in addition to such penalty, that penalty would also be applicable. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementi .....

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