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    <title>What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?</title>
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    <description>Section 10(5) provides that a person who has paid under the composition levy but is found ineligible shall be liable to a penalty equal to the tax payable as a normal taxable person, which penalty is in addition to the tax payable by him.</description>
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      <description>Section 10(5) provides that a person who has paid under the composition levy but is found ineligible shall be liable to a penalty equal to the tax payable as a normal taxable person, which penalty is in addition to the tax payable by him.</description>
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