https://www.taxtmi.com/acts?id=21295 Where an assessee or e commerce operator fails to furnish the statement within the time prescribed under sub sections (1) or (3) of section 167, a penalty accrues for each day during which the failure continues; the amendment expressly extends liability to e commerce operators in addition to assessees, broadening the scope of the daily penalty obligation. en-us Fri, 06 May 2016 18:26:42 +0530 Thu, 30 Oct 2025 17:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21295 Where an assessee or e commerce operator fails to furnish the statement within the time prescribed under sub sections (1) or (3) of section 167, a penalty accrues for each day during which the failure continues; the amendment expressly extends liability to e commerce operators in addition to assessees, broadening the scope of the daily penalty obligation. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 18:26:42 +0530 https://www.taxtmi.com/acts?id=21295