Amendment to section 271FAA: omission of clause (k) reference alters penalty specification under income-tax law. The amendment omits the words, brackets and letter 'clause (k) of' from the opening portion of section 271FAA of the Income-tax Act, effective from the 1st day of September, 2019.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 271FAA: omission of clause (k) reference alters penalty specification under income-tax law.
The amendment omits the words, brackets and letter "clause (k) of" from the opening portion of section 271FAA of the Income-tax Act, effective from the 1st day of September, 2019.
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