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

Union of India - Subsection

Section 271FAA(a) in The Income Tax Act, 1961

(a)the inaccuracy is due to a failure to comply with the due diligence requirement prescribed under sub-section (7) of section 285BA or is deliberate on the part of that person; or