Amendment of section 271AAD

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.... (i) in sub-section (1), in the long line, after the words "the Assessing Officer", the words and brackets "or the Commissioner (Appeals)," shall be inserted; (ii) in sub-section (2), aft....

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....ccount maintained by any person there is a false entry or an omission of any entry which is relevant for computation of total income of such person, to evade tax liability. It is proposed to amend ....