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| Home > Indian Bare Acts > Income Tax Act - 1961 > Penalty for failure to comply with the provisions of section 269SS. |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
271D. Penalty for failure to comply with the provisions of section 269SS. (1) If a person takes or accepts any loan or deposit in contravention of the provisions of section 269SS, he shall be liable to pay, by way of penalty, a sum equal to the amount of the loan or deposit so taken or accepted. (2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.
Last updated on February, 2008
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