Amnesty Scheme Applies to Penalties u/ss 271D and 271E, Not Limited by Minimum Penalty Provisions. Broader Eligibility Confirmed.

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....Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable. That does not, however, mean that the benefit of the Scheme can be claimed only by those assessee who have been levied penalty under the provisions of the Act providing for minimum penalty and maximum penalty. - HC....