GOVINDARAJAN, M. When Penalty is not Exigible Under Section 271 (1) © of Income Tax Act, 1961?. The Management Accountant Journal, [S. l.], v. 47, n. 3, p. 293–295, 2012. DOI: 10.33516/maj.v47i3.293-295p. Disponível em: http://icmai-rnj.in/index.php/maj/article/view/78833. Acesso em: 5 jul. 2024.