Scope and applicability of Sec.273A(2).

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Full Text of the Document

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....ired for waiver or reduction of penalty under sub-section (1) of section 273A. 2. The Board desire that if in a case, (i) the amount (or where the disclosure relates to more than one assessment year, the aggregate amount for the relevant assessment years) of any one or more of the penalties imposed or imposable under clause (i) of sub-section (1) of section 271 or under section 273 (minimum amo....