Part XIVAMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189 )
Section 271F amendment removes applicability to returns for assessment years starting on or after April 2018. The Finance Act, 2017 inserts a proviso to section 271F specifying that nothing in that section shall apply to returns of income required to be furnished ... Summary
Section 271F amendment removes applicability to returns for assessment years starting on or after April 2018.
The Finance Act, 2017 inserts a proviso to section 271F specifying that nothing in that section shall apply to returns of income required to be furnished for any assessment year commencing on or after 1 April 2018, thereby excluding the section's operation for such assessment years.
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