https://www.taxtmi.com/acts?id=40544 Amendment extends the authority under section 271AAD to levy penalties for false entries or omissions in books of account from the Assessing Officer to also include the Commissioner (Appeals), by inserting the phrase "or the Commissioner (Appeals)" in sub-sections (1) and (2); effective from 1st April, 2022. en-us Tue, 01 Feb 2022 16:04:37 +0530 Tue, 01 Feb 2022 16:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40544 Amendment extends the authority under section 271AAD to levy penalties for false entries or omissions in books of account from the Assessing Officer to also include the Commissioner (Appeals), by inserting the phrase "or the Commissioner (Appeals)" in sub-sections (1) and (2); effective from 1st April, 2022. Act-Rules Bills Tue, 01 Feb 2022 16:04:37 +0530 https://www.taxtmi.com/acts?id=40544