https://www.taxtmi.com/acts?id=32636 The amendment substitutes section 140(3) to make an auditor who fails to comply with subsection (2) liable to a monetary penalty or an amount equal to the auditor's remuneration, whichever is less, and to a daily continuing penalty after the first day of failure, subject to a maximum cumulative cap. en-us Sat, 03 Nov 2018 14:40:13 +0530 Mon, 14 Jan 2019 15:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32636 The amendment substitutes section 140(3) to make an auditor who fails to comply with subsection (2) liable to a monetary penalty or an amount equal to the auditor's remuneration, whichever is less, and to a daily continuing penalty after the first day of failure, subject to a maximum cumulative cap. Act-Rules F. Acts / Amendment Acts Sat, 03 Nov 2018 14:40:13 +0530 https://www.taxtmi.com/acts?id=32636