Section 271FAB of ITA, 1961 : Section 271Fab: Penalty For Failure To Furnishing Statement Or Information Or Document By An Eligible Investment Fund
ITA, 1961
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Explanation using Example
Imagine a scenario where an eligible investment fund based in a foreign country has made investments in Indian companies. According to the Income-tax Act, this fund is required to report certain details periodically to the Indian tax authorities to ensure compliance with *...
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