Amendment of section 271C

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..... n clause (b), in sub-clause (ii), the word second shall be omitted. - Clause 77 seeks to amend the section 271C of the Income-tax Act relating to penalty for failure to deduct tax at source. It provid .....

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..... d second in sub-clause (ii) of clause (b) of sub-section (1) of the section. This amendment will take effect from lst April, 2022. - statute, statutory provisions legislation, law, enactment, Acts, .....

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