No books, no penalty u/s 271B

| Last updated: 05 August 2013

I would like to discuss through the article, more on the controversial issue of non imposition of penalty under Section 271A and 271B if no books of accounts are prescribed under section 44AA with a recent case law. Before we go deep into the topic it would be apposite to brush up 44AA, 44A
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Tony John

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Chartered Accountant

What I believe in: When the Going gets Tough, the Tough gets Going Be bold and never lose hope. SUCCESS WILL BE YOURS !!!!!!

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