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[Cites 0, Cited by 16] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(f) in The Income Tax Act, 1961

(f)any proceeding for the imposition of a penalty in respect of any assessment completed before the first day of April, 1962, may be initiated and any such penalty may be imposed as if this Act had not been passed;