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of <h1>Penalties for Violating Income Tax Act Section 271AAE: First Offense Matches Income Benefit, Subsequent Offenses Double It.</h1> The penalty under section 271AAE of the Income Tax Act is structured as follows: for the first violation, it is equivalent to the income applied by the institution for the benefit of any interested person as specified in section 13(3). For any subsequent violations, the penalty is twice the amount of such income applied.
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