It has been brought to the notice of the Central Board of Direct Taxes (hereinafter referred to as the Board) that there are conflicting interpretations of various High Courts on the issue whether the limitation for imposition of under sections 271D and 271E of the Income-tax Act, 1961.
Commencement of limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
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eMinds Legal
eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.
3 responses to “Commencement of limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961”
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