Amendment of section 271

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.... section 271 of the Income-tax Act, in sub-section (4A), for the proviso, the following proviso shall be substituted, namely: -- "Provided that- (i) if in a case the minimum penalty ....

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.... imposable for the relevant assessment year, or, where such disclosure relates to more than one assessment year, the aggregate amount of such income for those years, exceeds a sum of five hundred thou....