Amendment of section 271

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..... n (1),- (i) in clause (c), the word deliberately shall be omitted; (ii) the following Explanation shall be inserted at the end, namely:- Explanation.- Where the total income returned by any person is .....

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..... ilure to return the correct income did not arise from any fraud or any gross or wilful neglect on his part, be deemed to have concealed the particulars of his income or furnished inaccurate particular .....

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