transaction; and (e) the amount of undisclosed income referred to in section 271AAB. (7) The penalty referred to in sub-section (1) shall
notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income
figures and letters "section 271 AAA", the word, figures and letters ", section 271AAB" shall be inserted with effect from the 1st day of July