Failure to furnish information under Section 133B triggers penalty under Section 272AA where Form 45D is not supplied. Tax authorities empowered under Section 133B may enter a taxpayer's place of business and require information to be furnished in Form 45D; failure to ... Summary
Failure to furnish information under Section 133B triggers penalty under Section 272AA where Form 45D is not supplied.
Tax authorities empowered under Section 133B may enter a taxpayer's place of business and require information to be furnished in Form 45D; failure to furnish the requested information in that form leads to imposition of the penalty prescribed by Section 272AA.
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