Substitution of new section for section 271AA.

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....f certain transactions. "271AA. Without prejudice to the provisions of section 271 or section 271BA, if any person in respect of an international transaction,-- (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; (ii) fails to report such transaction which he is required to do so; or (iii) maintains or furnishes....