https://www.taxtmi.com/manuals?id=3624 Section 271DA prescribes that the penalty payable is a monetary sum equal to the amount of the relevant receipt; the statutory sanction mirrors the receipt amount as the basis for levy. en-us Thu, 14 Dec 2023 14:39:00 +0530 Thu, 14 Dec 2023 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3624 Section 271DA prescribes that the penalty payable is a monetary sum equal to the amount of the relevant receipt; the statutory sanction mirrors the receipt amount as the basis for levy. Manuals Income Tax Thu, 14 Dec 2023 14:39:00 +0530 https://www.taxtmi.com/manuals?id=3624