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Penalty for failure to furnish information or document under section 92D
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....sh information or document under section 92D. 271G. If any person who has entered into an ^2[international transaction or specified domestic transaction] fails to furnish any such information ....
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....*********** NOTES:- 1. Inserted vide Section 91 of the Finance Act, 2001 w.e.f. 01-04-2002 2. Substituted vide Section 102 of the Finance Act, 2012 w.e.f. 01-04-2013 ....
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