Insertion of new sections 54A and 54B.
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....Penalty for failure to comply with notices or furnish information. "54A. (1) Any person who fails to,-- (i) comply with summons issued under sub-section (1) of section 19; or (ii) furnish information as required under section 21, shall be liable to pay penalty of twenty-five thousand rupees for each such failure. (2) The penalty under sub-section (1) shall be im....


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