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<h1>Section 271D Amendment: Penalty Under Sub-Section (1) to Be Imposed by Assessing Officer Starting April 1, 2025.</h1> Section 271D of the Income-tax Act is amended to include a proviso in sub-section (2), effective from April 1, 2025. This proviso specifies that any penalty under sub-section (1) shall be imposed by the Assessing Officer.