The heading of Section 273B of the Income Tax Act sets out the scope of the provision of law. This provision clearly establishes the rule that the penalties imposed under section-271(1)b), section-271A, section-271B, section-271BB, section-271C, section-271D, section-271E, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section-272A, sub-section (1) of section-272AA] or […]
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