Section 288(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 288(4)] [Section 288] [Entire Act]

Union of India - Subsection

Section 288(4)(b) in The Income Tax Act, 1961

(b)who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, other than a penalty imposed on him under [clause (ii) of sub-section (1) of] [ Inserted by Act 12 of 1990, Section 49 (w.r.e.f. 1.4.1990).] section 271; or

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Union of India - Subsection

Section 288(4)(b) in The Income Tax Act, 1961