Amendment of section 271CA.

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..... the following proviso shall be inserted, namely:-- "Provided that any penalty under sub-section (1), on or after the 1st day of April, 2025, shall be imposed by the Assessing Officer.". - Clause .....

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..... ssioner on or after the 1st day of April, 2025 subject to the provisions of sub-section (2) of section 274. This amendment will take effect from 1st April, 2025.
Statute, statutory provisions legi .....

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