General discipline relating to penalty [ Section 126 ]

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....ily rectifiable and made without fraudulent intent or gross negligence. For the purpose of this sub-section, -- * a breach shall be considered a 'minor breach', if the amount of tax involved is less than five thousand rupees; * an omission or mistake in documentation shall be considered to be easily rectifiable, if the same is an error apparent on the face of record. As per section 126(2),(3....