CBDT Instruction on Section 273A(2) Of The Income-Tax Act, 1961-Scope And Applicability Of-Instruction Regarding

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SECTION 273A(2) OF THE INCOME-TAX ACT, 1961-SCOPE AND APPLICABILITY OF-INSTRUCTION REGARDING INSTRUCTION NO. 1834, DATED 16-1-1990 1. The Board have examined the scope and applicability of sub-section (2) of section 273A of the Income-tax Act, which enumerates the circumstances in which Board’s prior approval is required for waiver or reduction of penalty under sub-section (1) of section…

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