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SEC 271DA PENALITY APPLICABLE

This query is : Resolved 

22 May 2021 SIR,
A small it assess source of income below tax limit(Rs:2,50,000/-).if assess cash gift from received from Rs:3 lacs through on cash mode in f.y.20-21.
Question:
Assess sec 271da provision penality applicable in it act.

24 September 2021 Yes, applicable.... ..



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