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of <h1>Penalties for Non-Compliance Under Section 272A(1) of Income Tax Act: Refusal to Answer, Sign, or Provide Documents</h1> Any individual who commits specific defaults is subject to a penalty under Section 272A(1) of the Income Tax Act. These defaults include refusing to answer questions from an income-tax authority, refusing to sign statements made during proceedings, failing to comply with summons to provide evidence or documents, not adhering to notices for enquiry or scrutiny assessment, and disregarding directions for a special audit.
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