Insertion of new section 62A.- Penalty for failure to comply with provisions of section 9A-

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....ce Act, 2019<br>Insertion of new section 62A. 18. After section 62 of the principal Act, the following section shall be inserted, namely:- Penalty for failure to comply with provisions of sectio....

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....s than one lakh rupees, but which may extend upto one per cent. of the collection or transfer so defaulted. (2) Any person who,- (a) being required under sub-section (5) of section 9A to submit ....