Penalty proposed in Budget u/s 271J on CAs: Valid or invalid?

CA Saba Naaz , Last updated: 06 February 2017  
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After the presentation of the new Budget on 1st February, 2017 by the Finance Minister of India, Shri Arun Jaitley. Every CA professional is discussing the Penalty proposed by him on the Chartered Accountants u/s 271J of the Finance Bill,2017. Heres the extract from the notes of the Finance Bill, 20

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CA Saba Naaz
(Chartered Accountant)
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