https://www.taxtmi.com/acts?id=37081 Section 135 is amended to add clause (e) making it an offence to obtain an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where such instrument is utilised by any person; a new penal sub item (E) is added applying where duty relatable to utilisation of the instrument exceeds fifty lakh rupees; and an Explanation is inserted equating "instrument" with the meaning given in Explanation 1 to section 28AAA. en-us Wed, 24 Jul 2019 16:48:59 +0530 Wed, 24 Jul 2019 16:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37081 Section 135 is amended to add clause (e) making it an offence to obtain an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where such instrument is utilised by any person; a new penal sub item (E) is added applying where duty relatable to utilisation of the instrument exceeds fifty lakh rupees; and an Explanation is inserted equating "instrument" with the meaning given in Explanation 1 to section 28AAA. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:48:59 +0530 https://www.taxtmi.com/acts?id=37081