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

Prajjwal Kaushik , Last updated: 06 December 2017 Share Follow on Google News

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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About the Author

Prajjwal Kaushik

Finance Professional

A geek who writes about taxation, auditing, study hacks, productivity tips and anything else interesting. Finding new ways to do same old things so that we all can lead to a better life. For more of my musings, visit: www.studysutra.in

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

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