https://www.taxtmi.com/acts?id=32984 The amendment revises section 19D to establish that the sanction shall not be less than the specified minimum, may be imposed for each day during which the failure continues, and remains subject to the statutory maximum aggregate cap, thereby reframing the prior daily-or-cap formulation into a minimum-daily-with-maximum structure. en-us Fri, 23 Nov 2018 13:26:52 +0530 Fri, 23 Nov 2018 13:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32984 The amendment revises section 19D to establish that the sanction shall not be less than the specified minimum, may be imposed for each day during which the failure continues, and remains subject to the statutory maximum aggregate cap, thereby reframing the prior daily-or-cap formulation into a minimum-daily-with-maximum structure. Act-Rules F. Acts / Amendment Acts Fri, 23 Nov 2018 13:26:52 +0530 https://www.taxtmi.com/acts?id=32984