Failure to comply with the provisions of section 269T.—Omitted by s. 119, ibid., (w.e.f. 1-4-1989). Earlier it was inserted by the Income-Tax (Second Amendment) Act (38 of 1981), s. 4 (w.e.f. 11-7-1981) and later on amended by the Taxation Laws (Amendments and Miscellaneous Provisions) Act (46 of 1986), s. 27 (w.e.f. 10-9-1986).