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          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.

          <h1>Penalty for undisclosed income set to a fixed rate and section 270A penalty excluded for search-initiated cases.</h1> Amendment to section 271AAB replaces clause (c)'s variable penalty with a flat penalty computed at the rate of sixty per cent for undisclosed income in search initiated cases not covered by clauses (a) and (b). Sub section (2) is amended to provide that no penalty shall be levied under section 270A in respect of that undisclosed income. The changes take effect from 1 April 2017 and apply from the assessment year 2017-2018 onwards.

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