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    Income Tax

    Penalty imposed u/s 271A - Failure to maintain books of accounts...

    No Penalty for Not Maintaining Books: Income Below Rs. 1,20,000 Exempts Assessee u/s 44AA, Overriding Section 271A.

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    Income TaxMarch 24, 2023Case LawsAT

    Penalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession received by the assessee which exceeds Rs.1,20,000/-. Therefore, maintenance of books of account u/s 44AA of the Act is not mandated for the assessee. - no penalty - AT

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