Amendment of section 273B.

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..... tion 271GB, , the words, figures and letters section 271GC, shall be inserted with effect from the 1st day of April, 2025. - Clause 82 of the Bill seeks to amend section 273B of the Income-tax Act relating to penalty not to be imposed in certain cases. The said section, inter alia, provides that notwithstanding anything contained in the provisions mentioned therein, no penalty shall be imposable o .....

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