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[Cites 0, Cited by 0] [Section 271DA] [Entire Act]

Union of India - Subsection

Section 271DA(1) in The Income Tax Act, 1961

(1)If a person receives any sum in contravention of the provisions of section 269ST, he shall be liable to pay, by way of penalty, a sum equal to the amount of such receipt:Provided that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention.