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Fee for default relating to statement or certificate
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....any referred to in clause (iia) of sub-section (1) of section 35 fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of sub-section (1A) of that section; or (b) the institution or fund fails to deliver or cause to be delivered a statement within the time prescribed under clause (viii) of sub-sect....