Penalty not to be imposed in certain cases
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....1C, ^7[section 271CA,] section 271D, section 271E, ^8[section 271F, ^9[section 271FA,] ^21[section 271FAA,] ^11[^17[section 271FAB, section 271FB, section 271G, section 271GA,] ^19[section 271GB,]^ ^22[section 271GC,] ^16[section 271H]]] ^18[section 271-I,] ^20[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or ....
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....-1989 before it was read as, "section 270, clause (a) or clause (b) of sub-section (1) of section 271, section 271A, section 271B, sub-section (2) of section 272A, sub-section (1) of section 272AA, sub-section (1) of section 272B" 4. Inserted vide Section 94 of the Finance Act, 2001 w.e.f. 01-04-2002 5. Inserted vide Section 94 of the Finance Act, 2001 w.e.....
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....vide Section 106 of the Finance Act, 2002 w.e.f. 01-06-2002 16. Inserted vide Section 105 of the Finance Act, 2012 w.e.f. 01-07-2012 17. Substituted vide Section 77 of the Finance Act, 2015 w.e.f. 01-04-2016 before it was read as, "^10[section 271FB,] section 271G," 18. Inserted vide Section 77 of the Finance Act, 2015 w.e.f. 01-06-2015 19. Inserte....
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