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[Cites 0, Cited by 108] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

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

(g)any proceeding for the imposition of a penalty in respect of any assessment for the year ending on the 31st day of March, 1962, or any earlier year, which is completed on or after the 1st day of April, 1962, may be initiated and any such penalty may be imposed under this Act;