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of <h1>Penalty for failing to file information return under section 150: ?100 per day up to ?5,000 maximum</h1> A person required to furnish an information return under section 150 who fails to do so within the period specified in a notice may be directed by the proper officer to pay a penalty of one hundred rupees for each day the failure continues, subject to a maximum aggregate penalty of five thousand rupees.
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