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    <title>Order under section 119 : Non-levy of penalty on delayed furnishing of Annual Information Return under section 285BA of the Income-tax Act</title>
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    <description>The Central Board of Direct Taxes directed that no penalty under section 271FA shall be levied where the Annual Information Return under section 285BA for specified financial transactions recorded during financial year 2004-2005 is furnished on or before 30 November 2005, and that this instruction be brought to the notice of all officers in the region.</description>
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      <description>The Central Board of Direct Taxes directed that no penalty under section 271FA shall be levied where the Annual Information Return under section 285BA for specified financial transactions recorded during financial year 2004-2005 is furnished on or before 30 November 2005, and that this instruction be brought to the notice of all officers in the region.</description>
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