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Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions - Section 271AA

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Full Text of the Document

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....ection 271AA - Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions (1) Without prejudice to the provisions of section 270A or section 271 or se....

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Full Text of the Document

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....ner (Appeals) may direct that such person shall pay, by way of penalty, * a sum equal to 2% of the value of each international transaction or specified domestic transaction entered into by such pers....

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