Directorate relates to
effective compliance management of Section 285BA of the Act, 1961
related to the filing of SFT/SRA by various Reporting Entities ... Investigation (I &CI) is very
limited with reference to the Sections 285BA (4) and 285BA (5) of the
Income Tax Act read with Income
Directorate relates to
effective compliance management of Section 285BA of the Act, 1961
related to the filing of SFT/SRA by various Reporting Entities ... Investigation (I &CI) is very
limited with reference to the Sections 285BA (4) and 285BA (5) of the
Income Tax Act read with Income
reasonable cause not followed the obligations placed upon it under section
285BA(4) , accordingly, he rejected the appeal of the assessee and upheld the levy ... note that the provisions of section 285BA(1) cast an obligation upon
certain specified persons who are responsible for registry or maintaining books
reasonable cause not followed the obligations placed upon it under section
285BA(4) , accordingly, he rejected the appeal of the assessee and upheld the levy ... note that the provisions of section 285BA(1) cast an obligation upon
certain specified persons who are responsible for registry or maintaining books
deposit) amounting to Ra. 29,65,000/-, closing
balance reportable u/s 285BA(1) as per insight data
opinion that
assessee in order to avoid the provision of Section 285BA read with Rule 114E,
which casts a responsibility on the person covered under ... same has been doneto avoid the
application of provision of section 285BA read with Rule 114E ofthe Act. The said
observation made by the Assessing
same has been done to avoid the
application of provision of section 285BA read with Rule 114E of the Act. The
said observation made
same has been done to avoid the
application of provision of section 285BA read with Rule
114E of the Act. The said observation made
Assessing Officer noted from
the statement of specified financial transactions
u/ sec.285BA(1) of the Act reported by the Sub-Registrar,
Srikalahasthi, Chittoor District
same has been done to avoid the
application of provision of section 285BA read with Rule 114E
of the Act. The said observation made
