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    <title>Insertion of new section 272AA</title>
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    <description>A new provision penalises failure, without reasonable cause, to comply with section 133B by authorising a designated tax officer to impose a monetary penalty by order; the person must be given an opportunity of being heard before any penalty is imposed, and reasonable cause serves as a defence.</description>
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      <description>A new provision penalises failure, without reasonable cause, to comply with section 133B by authorising a designated tax officer to impose a monetary penalty by order; the person must be given an opportunity of being heard before any penalty is imposed, and reasonable cause serves as a defence.</description>
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