Section 272A amendment removes the 'without reasonable cause or excuse' qualifier from the penalty provision. Amendment removes the phrase "without reasonable cause or excuse" from sub section (2) of section 272A of the Income tax Act, 1961, effecting a textual ... Summary
Section 272A amendment removes the 'without reasonable cause or excuse' qualifier from the penalty provision.
Amendment removes the phrase "without reasonable cause or excuse" from sub section (2) of section 272A of the Income tax Act, 1961, effecting a textual modification of that penalty provision by omitting the qualifying words.
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