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        Bills

        Clause 95 - Amendment of section 271AAA.

        Finance Bill, 2012
        Chapter III - Part 1
        Direct Taxes - Income Tax

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        Penalty on undisclosed income confined to searches within a specified historical window; amendment applies retrospectively. The amendment confines the applicability of section 271AAA to searches under section 132 initiated on or after 1 June 2007 but before 1 July 2012, thereby limiting which searches attract the penalty for undisclosed income; the change is declared retrospective from 1 April 2012.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Penalty on undisclosed income confined to searches within a specified historical window; amendment applies retrospectively.

                                The amendment confines the applicability of section 271AAA to searches under section 132 initiated on or after 1 June 2007 but before 1 July 2012, thereby limiting which searches attract the penalty for undisclosed income; the change is declared retrospective from 1 April 2012.


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