https://www.taxtmi.com/acts?id=52010 The provision authorises the Assessing Officer to impose a penalty where research associations, universities, colleges and similar institutions fail to deliver or furnish prescribed documents under the relevant provision, and where institutions or funds fail to deliver required statements within the prescribed time or fail to furnish prescribed certificates related to reporting obligations. en-us Thu, 14 Aug 2025 18:33:05 +0530 Mon, 08 Sep 2025 15:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52010 The provision authorises the Assessing Officer to impose a penalty where research associations, universities, colleges and similar institutions fail to deliver or furnish prescribed documents under the relevant provision, and where institutions or funds fail to deliver required statements within the prescribed time or fail to furnish prescribed certificates related to reporting obligations. Act-Rules Income Tax Thu, 14 Aug 2025 18:33:05 +0530 https://www.taxtmi.com/acts?id=52010