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[Cites 0, Cited by 0] [Section 15(1)] [Section 15] [Entire Act]

Union of India - Subsection

Section 15(1)(b) in The Business Profits Act, 1947

(b)in any other case, the amount of business profits tax which would have been avoided if the return made had been accepted as correct: Provided that the Income- tax Officer shall not impose any penalty under this section without the previous approval of the Inspecting Assistant Commissioner of Income- tax.