Amendment of section 279

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Full Text of the Document

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....nserted, namely: - "(1A) A person shall not be proceeded against for an offence under section 277 in relation to the assessment for an assessment year in respect of which the penalty imposable upon him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under sub-section (4A) of that section."; (iii) after sub-section (2), the following sub-section shall....