Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - ...

Case Laws Income Tax

November 3, 2017

Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable. That does not, however, mean that the benefit of the Scheme can be claimed only by those assessee who have been levied penalty under the provisions of the Act providing for minimum penalty and maximum penalty. - HC

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Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - ...

Case Laws Income Tax

November 3, 2017

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