271DA. Penalty for failure to comply with provisions of section 269ST. — (1) If a person receives any sum in contravention of the provisions of section 269ST, he shall be liable to pay, by way of penalty, a sum equal to the amount of such receipt:

Provided that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention.

(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.

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Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor

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Enhancing a stakeholder value is a fundamental concept, which drives every management effort in the modern business environment. Progressive and bot

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