https://www.taxtmi.com/acts?id=36951 New section 54A imposes a monetary penalty for failure to comply with a summons under section 19(1) or to furnish information under section 21, to be imposed by the issuing authority only after affording an opportunity of being heard and subject to discharge if good and sufficient reasons for non compliance are proved. New section 54B allows entries in an authority's records or documents to be admitted in evidence in prosecutions under section 3 or Chapter VII, proved by production of originals or certified copies by the custodian. en-us Fri, 05 Jul 2019 18:54:15 +0530 Fri, 05 Jul 2019 18:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36951 New section 54A imposes a monetary penalty for failure to comply with a summons under section 19(1) or to furnish information under section 21, to be imposed by the issuing authority only after affording an opportunity of being heard and subject to discharge if good and sufficient reasons for non compliance are proved. New section 54B allows entries in an authority's records or documents to be admitted in evidence in prosecutions under section 3 or Chapter VII, proved by production of originals or certified copies by the custodian. Act-Rules Bill Fri, 05 Jul 2019 18:54:15 +0530 https://www.taxtmi.com/acts?id=36951