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of <h1>Section 271AA Penalty Imposed for Non-compliance with Documentation on International or Specified Domestic Transactions</h1> Penalty under Section 271AA of the Income Tax Act may be imposed on an assessee for specific defaults related to international or specified domestic transactions. These defaults include failing to keep and maintain required information and documents as per Section 92D, failing to report such transactions, or maintaining or furnishing incorrect information or documents regarding these transactions.
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