https://www.taxtmi.com/acts?id=51011 The legislative amendment expressly omits the words ", without reasonable cause," from section 271A of the Income tax Act, removing that qualifying phrase from the statutory text and thereby altering the manner in which the statute formulates penalty liability under section 271A as enacted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986. en-us Fri, 18 Apr 2025 17:49:51 +0530 Fri, 18 Apr 2025 17:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51011 The legislative amendment expressly omits the words ", without reasonable cause," from section 271A of the Income tax Act, removing that qualifying phrase from the statutory text and thereby altering the manner in which the statute formulates penalty liability under section 271A as enacted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986. Act-Rules F. Acts / Amendment Acts Fri, 18 Apr 2025 17:49:51 +0530 https://www.taxtmi.com/acts?id=51011