This discussion questions the necessity of subsection (2) within Section 271AAC of the Income Tax Act. The participant suggests that subsection (2) might be redundant and could be incorporated into subsection (1) after a specific phrase. This aims to streamline the Act and prevent it from becoming overly voluminous. The conversation also touches upon the appropriate placement of comments and queries within a forum.
28 May 2025
Sir, in the said section subsection (2) is un necessary, if it gets added in subsection (1), after the phrase "other than the provisions of section 271AAB"