{"id":4873,"date":"2018-03-07T16:20:06","date_gmt":"2018-03-07T10:50:06","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4873"},"modified":"2018-03-07T16:20:06","modified_gmt":"2018-03-07T10:50:06","slug":"section-271da-penalty-failure-comply-provisions-section-269st","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-271da-penalty-failure-comply-provisions-section-269st\/","title":{"rendered":"Section &#8211; 271DA : Penalty for failure to comply with provisions of section 269ST"},"content":{"rendered":"<p>271DA. (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:<\/p>\n<p>Provided that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention.<\/p>\n<p>(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>271DA. (1) If a person receives any sum in contravention of the provisions of section<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5851,446],"tags":[],"yst_prominent_words":[5910,5911,360,834],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4873"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=4873"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4873\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4873"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}