<s>[INST] When penalty under Section 271AAC may be imposed? [/INST] ​​Penalty under Section 271AAC may be imposed where income determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C, or section 69D for any previous year. [if such income is not included by the assessee in his return or tax in accordance with section 115BBE has not been paid].​ </s>