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Penalty for failure to comply with the provisions of section 269T

X X   X X   Extracts   X X   X X

Full Text of the Document

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....all be liable to pay, by way of penalty, a sum equal to the amount of the 4[loan or] deposit 7A[or specified advance] so repaid.] 5[(2) Any penalty imposable under sub-section (1) shall be imposed by the 6[Joint] Commissioner:] 8[Provided that any penalty under sub-section (1) on or after the 1st day of April, 2025, shall be imposed by the Assessing Officer.]     **************....

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