Penalty in respect of certain income. (Omitted)

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....  Omitted vide Section 100 of the Finance Act, 2026 w.e.f. 01-04-2026 before it was read as, "443. Penalty in respect of certain income. (1) The Assessing Officer o....

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....o penalty shall be levied on income referred to in section 102, 103, 104, 105 or 106 to the extent such income has been included by the assessee in the return of income furnished under section 263 and....