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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2025 amends Section 271DA of Income-tax Act: Penalties post-April 2025 imposed by Assessing Officer.</h1> In the Finance Bill, 2025, section 271DA of the Income-tax Act is amended by adding a proviso to sub-section (2). This proviso specifies that any penalty under sub-section (1) imposed on or after April 1, 2025, will be imposed by the Assessing Officer.
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