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of <h1>Penalty Possible for Violating 21st Proviso to Section 10(23C) or Section 13(1)(c) of Income Tax Act</h1> Penalty under Section 271AAE of the Income Tax Act may be imposed for violations related to the 21st proviso to section 10(23C) or section 13(1)(c). These violations involve the passing of unreasonable benefits to trustees or specified persons.
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