TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income-tax Amendment 1965: Changes to Section 279, New Provisions Impact Prosecution and Evidence Admissibility in Tax Offences</h1> The Income-tax (Amendment) Act, 1965, modifies section 279 of the principal Act by inserting references to section 275A in sub-section (1) and adding new sub-sections (1A) and (3). Sub-section (1A) stipulates that a person cannot be prosecuted for an offence under section 277 if the penalty for that assessment year has been reduced or waived under section 271(4A). Sub-section (3) ensures that statements or documents produced before specified Income-tax authorities remain admissible as evidence, even if initially presented under the belief that penalties would be reduced or waived.
TaxTMI 
TaxTMI 
