Section 271AA : Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.

271AA.  (1)  Without prejudice to the provisions of section 270A or section 271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,— (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; (ii) fails to report…

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