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of <h1>Penalty of ₹10,000 for Non-Compliance with Section 203A and False Tax Account Details, with Right to Hearing</h1> A person who fails to comply with the requirements of section 203A shall be liable to pay a penalty of ten thousand rupees as ordered by the Assessing Officer. If a person knowingly quotes a false tax deduction account number, tax collection account number, or tax deduction and collection account number in relevant documents, a penalty of ten thousand rupees may also be imposed. No penalty order shall be passed without providing the person an opportunity to be heard.
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