Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 271AAC] [Entire Act] Union of India - Subsection Section 271AAC(3) in The Income Tax Act, 1961 (3)The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section.