Penal Provisions u/s 270A - Important conceptual divergence from earlier penalty provisions u/s 271(1)(c)

Prajjwal Kaushik , Last updated: 06 December 2017  
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The Hon'ble Finance Minister introduced the new penal provisions u/s 270A by justifying that it will lead to a reduction in disputes between taxpayers and tax authorities and will impede the present system of arbitrary imposition of penalty. In this article, an attempt is made to touch upon the i

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Prajjwal Kaushik
(Finance Professional)
Category Income Tax   Report

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