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    <title>Amendment of section 271.</title>
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    <description>The amendment provides that the penalty provisions of section 271-covering failure to furnish returns, non compliance with notices or directions, concealment of particulars of income, and furnishing inaccurate particulars-shall not apply to any assessment for the assessment year commencing on or after 1 April 2017, with effect from that date.</description>
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      <description>The amendment provides that the penalty provisions of section 271-covering failure to furnish returns, non compliance with notices or directions, concealment of particulars of income, and furnishing inaccurate particulars-shall not apply to any assessment for the assessment year commencing on or after 1 April 2017, with effect from that date.</description>
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