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    <title>Penalty proceedings u/s 217F</title>
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    <description>Allegation of non-filing and potential penalty proceedings under section 217F prompted the taxpayer to seek guidance, claiming income below the exemption threshold. Advisers directed verification of Form 26AS, electronic access via PAN to obtain notice and contact details, and filing a return indicating nil tax if income is below the limit; they also observed contact information is usually on the notice itself.</description>
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      <title>Penalty proceedings u/s 217F</title>
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      <description>Allegation of non-filing and potential penalty proceedings under section 217F prompted the taxpayer to seek guidance, claiming income below the exemption threshold. Advisers directed verification of Form 26AS, electronic access via PAN to obtain notice and contact details, and filing a return indicating nil tax if income is below the limit; they also observed contact information is usually on the notice itself.</description>
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