https://www.taxtmi.com/acts?id=21229 The Finance Act, 2016 amends section 272A by inserting clause (d) to include failure to comply with a notice under section 142(1) or section 143(2), or a direction under section 142(2A), within the penalty provision, and by adding clause (aa) to subsection (3) to specify that the income-tax authority who issued the notice or direction may impose the penalty. en-us Fri, 06 May 2016 16:56:40 +0530 Fri, 06 May 2016 16:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21229 The Finance Act, 2016 amends section 272A by inserting clause (d) to include failure to comply with a notice under section 142(1) or section 143(2), or a direction under section 142(2A), within the penalty provision, and by adding clause (aa) to subsection (3) to specify that the income-tax authority who issued the notice or direction may impose the penalty. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:56:40 +0530 https://www.taxtmi.com/acts?id=21229