Substitution of new section for section 271 (Omitted)

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....6. ^1[****]     *************** NOTES:- 1.  Omitted vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989&n....

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....section (1) of section 142 or sub-section (2) of section 143 or with a direction issued under sub-section (2A) of section 142, the Assessing Officer may direct that such person shall pay, by way of pe....