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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 271F Amendment: Proviso Exempts Post-April 1, 2018 Income Tax Returns from Penalty Provisions.</h1> Section 271F of the Income-tax Act has been amended by the Finance Act, 2017, with a proviso effective from April 1, 2018. This proviso states that the section will not apply to income tax returns required for assessment years starting on or after April 1, 2018.
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