https://www.taxtmi.com/acts?id=50197 The amendment provides that persons shall not be proceeded against for specified tax offences except at the instance of the Commissioner, and that no proceedings for offences under sections 276C or 277 relating to an assessment year shall be taken where the penalty under clause (in) of sub-section (2) of section 271 has been reduced or waived by an order under section 273A; it also substitutes a reference in sub-section (3) to section 273A. en-us Wed, 05 Mar 2025 15:25:21 +0530 Wed, 05 Mar 2025 15:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50197 The amendment provides that persons shall not be proceeded against for specified tax offences except at the instance of the Commissioner, and that no proceedings for offences under sections 276C or 277 relating to an assessment year shall be taken where the penalty under clause (in) of sub-section (2) of section 271 has been reduced or waived by an order under section 273A; it also substitutes a reference in sub-section (3) to section 273A. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 15:25:21 +0530 https://www.taxtmi.com/acts?id=50197