Substitution of new section for section 271FA.
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.... For section 271FA of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 2014, namely:- "271FA. Penalty for failure to furnish annual inform....
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....ntinues: Provided that where such person fails to furnish the return within the period specified in the notice issued under sub-section (5) of section 285BA, he shall pay, by way of penalty, ....
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