Penalty in case of Section 271AA(2) and Section 271GB(2)

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can prescribed authority [ DGIT(Risk Assessment) ] imposed penlaty under section 271AA(2) and 271GB(2) cumulatively if assessee does not furnish information and documents
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Yes, he can levy both as one is for non filing of CBCR forms and the other for not furnishing within the time given.


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