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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the ...


Penalty Levied for 509-Day Late Income Return Filing u/s 272A(2)(e.

January 17, 2019

Case Laws     Income Tax     AT

Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income - Once the assessee is liable to file the return of income under the provisions of the Act and it fails to do so, then the provisions of section 272A(2)(e) of the Act automatically arises.

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