Section 271AAB Penalty Not Applicable for Non-Monetary Income Surrender; Not Considered Undisclosed for Penalty Purposes.

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....Penalty u/s 271AAB - A bare surrender of income not representing the money, bullion, jewellery or other valuable article or thing or any entry in the books of account will not be regarded as undisclosed income for the purpose of levy of penalty u/s 271AAB. - AT....