Amendment of section 271E.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 82 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of Joint Commissioner 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X