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​Limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961

The issue whether the limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961, (hereinafter referred to as the Act) is determined under section 275(1)(a) or section 275(1)(c) of the Act, has given rise to considerable  litigation.

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Limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961

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