CBDT Clarification on Period of Limitation for Penalty u/s 271D and 271E
CBDT Clarification on Period of Limitation for Penalty u/s 271D and 271E CBDT vide its Circular No. 10/2016 dated 26-04-2016 clarified that the period of limitation of penalty proceedings under section 271D and 271E of the Act is governed by the provisions of section 275(1)(c) of the … Continue Reading →