Limitation for penalty proceedings under sections 271D and 271E of the Income tax Act, 1961-CBDT Circular 10/2016
April 28, 2016
Income Tax
Circular No. 10/2016 F.No.279/Misc./M-140/2015-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** New Delhi, 26th April , 2016 Subject:- Limitation for penalty proceedings under sections 271D and 271E of the Income tax Act, 1961 – reg. The issue whether the …