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of <h1>Penalty of One Lakh Rupees for Non-Compliance Under Section 195(6) of Income Tax Act, 1961</h1> A penalty of one lakh rupees may be imposed on any person required to furnish information under section 195(6) of the Income Tax Act, 1961, who either fails to provide the information or furnishes inaccurate information. This penalty is levied by the Assessing Officer and was introduced by the Finance Act, 2015, effective from June 1, 2015.
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