Penalty Imposed at 10% u/s 271AAB(1)(c) for Additional Income Admitted During Section 132(4) Statement.

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....Penalty u/s 271AAB (1)(c) - admission of additional income while recording the statement u/s 132(4) - the assessee fulfilled all the conditions therein and therefore, penalty shall be @ 10% in terms of clause (a) of sub-section (1) of section 271AAB....