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Section 17 – Taxation Laws (Amendment) Act,2006

Taxation Laws (Amendment) Act,2006

Section 17. Amendment of Section 246-A

In Section 246-A of the Income Tax Act, in sub-section (1), after clause (j), the following clause shall be inserted, namely:-

“(ja) an order of imposing or enhancing penalty under sub-section (1-A) of Section 275;”.

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Taxation Laws (Amendment) Act,2006

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