Penalty u/s 271AAA - immunity from penalty if tax and interest ...
Tax Penalty Immunity u/s 271AAA: Pay Tax and Interest on Undisclosed Income Before Section 143(3) Assessment.
March 27, 2019
Case Laws Income Tax AT
Penalty u/s 271AAA - immunity from penalty if tax and interest has been paid on undisclosed income surrendered - No time limit for payment - no penalty if tax paid before the assessment u/s 143(3) - penalty leviable on unpaid amount
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