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        Clause 110 - Amendment of section 271A.

        Finance Bill, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Appeal authority for penalties under section 271A expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals). The amendment substitutes the earlier singular reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) as the appellate authority for penalties relating to failure to keep, maintain or retain books of account and documents; it is consequential to clause 110 of the Finance Bill, 2023 and takes effect from 1st April, 2023.
                          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.

                                Appeal authority for penalties under section 271A expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals).

                                The amendment substitutes the earlier singular reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) as the appellate authority for penalties relating to failure to keep, maintain or retain books of account and documents; it is consequential to clause 110 of the Finance Bill, 2023 and takes effect from 1st April, 2023.


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