Section 271(1)(A) in The Income Tax Act, 1961

[Cites 0, Cited by 5] [Section 271(1)] [Section 271] [Entire Act]

Union of India - Subsection

Section 271(1)(A) in The Income Tax Act, 1961

(A)[ such person fails to offer an explanation or offers an explanation which is found by the ] [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).][or the] [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).] [* * *] [ Omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).][Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).][or the Commissioner] [ Inserted by Act 20 of 2002, Section 101 (w.e.f. 1.6.2002).][to be false, or [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 271(1)(A) in The Income Tax Act, 1961