https://www.taxtmi.com/acts?id=20485 The amendment inserts the words section 270A or into section 271A to make the penalty for failure to keep, maintain or retain books and documents applicable without prejudice to the penalty for under reporting and misreporting of income under section 270A; the change is consequential on the insertion of section 270A and applies from the stated effective date to the relevant assessment year and subsequent years. en-us Mon, 29 Feb 2016 17:08:21 +0530 Mon, 29 Feb 2016 17:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20485 The amendment inserts the words section 270A or into section 271A to make the penalty for failure to keep, maintain or retain books and documents applicable without prejudice to the penalty for under reporting and misreporting of income under section 270A; the change is consequential on the insertion of section 270A and applies from the stated effective date to the relevant assessment year and subsequent years. Act-Rules Bills Mon, 29 Feb 2016 17:08:21 +0530 https://www.taxtmi.com/acts?id=20485