3 results for “penalty u/s 271”+ Section 32(1)(iia)clear
Sorted by relevance
Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14
iia) of clause (24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed.]" 12. On a plain reading of section 115BBC, the salient features of section noticed are as under (1) Total income