https://www.taxtmi.com/acts?id=40543 Amendment expands the authority under section 271AAC(1) by inserting "or the Commissioner (Appeals)" after the words "The Assessing Officer", thereby enabling the Commissioner (Appeals) to levy penalty where the income determined includes income referred to the specified undisclosed income provisions; the amendment takes effect from 1st April, 2022. en-us Tue, 01 Feb 2022 16:04:27 +0530 Tue, 01 Feb 2022 16:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40543 Amendment expands the authority under section 271AAC(1) by inserting "or the Commissioner (Appeals)" after the words "The Assessing Officer", thereby enabling the Commissioner (Appeals) to levy penalty where the income determined includes income referred to the specified undisclosed income provisions; the amendment takes effect from 1st April, 2022. Act-Rules Bills Tue, 01 Feb 2022 16:04:27 +0530 https://www.taxtmi.com/acts?id=40543