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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 271E: Assessing Officer Responsible for Penalties from April 1, 2025, in Income-tax Act.</h1> In the Finance Bill, 2025, an amendment to section 271E of the Income-tax Act is proposed. The amendment introduces a proviso to sub-section (2), stipulating that any penalty under sub-section (1) imposed on or after April 1, 2025, will be the responsibility of the Assessing Officer.
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