https://www.taxtmi.com/acts?id=51521 Insertion of section 271AAC authorises the Assessing Officer to direct an additional penalty where determined income includes amounts under sections 68, 69, 69A, 69B, 69C or 69D, calculated as a percentage of the tax payable under clause (i) of section 115BBE(1), except to the extent such income was included in the return under section 139 and tax under section 115BBE(1)(i) was paid by the end of the relevant previous year; section 270A will not apply to such income and sections 274 and 275 shall, as far as may be, apply. en-us Thu, 19 Jun 2025 12:18:36 +0530 Thu, 19 Jun 2025 12:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51521 Insertion of section 271AAC authorises the Assessing Officer to direct an additional penalty where determined income includes amounts under sections 68, 69, 69A, 69B, 69C or 69D, calculated as a percentage of the tax payable under clause (i) of section 115BBE(1), except to the extent such income was included in the return under section 139 and tax under section 115BBE(1)(i) was paid by the end of the relevant previous year; section 270A will not apply to such income and sections 274 and 275 shall, as far as may be, apply. Act-Rules F. Acts / Amendment Acts Thu, 19 Jun 2025 12:18:36 +0530 https://www.taxtmi.com/acts?id=51521