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<h1>Penalty for non-taxable persons for aiding offences and failing invoicing or summons compliance increases enforcement risk.</h1> Section 66(3) prescribes a penalty extending to Rs. 25,000 for any person other than the taxable person who aids or abets listed offences, deals in goods liable to confiscation, receives or deals in services contravening the Act, fails to appear on a summoned authority, or fails to issue or account for required invoices.