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| Home > Indian Bare Acts > Income Tax Act - 1961 > Penalty for failure to comply with the provisions of section 203A |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
272BB. Penalty for failure to comply with the provisions of section 203A (1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten thousand rupees. (2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter.
Last updated on February, 2008
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