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Amendment of section 273B.

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Full Text of the Document

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....he word, figures and letters "section 271GB,", the words, figures and letters "section 271GC," shall be inserted with effect from the 1st day of April, 2025. - Clause 82 of the Bill seeks to amend section 273B of the Income-tax Act relating to penalty not to be imposed in certain cases. The said section, inter alia, provides that notwithstanding anything contained in the provisions me....

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