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[Cites 0, Cited by 13] [Section 271AAA] [Entire Act]

Union of India - Subsection

Section 271AAA(3) in The Income Tax Act, 1961

(3)No penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1).