Penalty for failure to comply with notices or furnish information
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....br>^1[54A. Penalty for failure to comply with notices or furnish information (1) Any person who fails to,- (i) comply with summons issued under sub-section (1) of section 19; or (....
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.... has been given an opportunity of being heard: Provided that no penalty shall be imposed if, such person proves that there were good and sufficient reasons which prevented him from complying with t....
TaxTMI