Consequences if the person fails to comply with the provisions of section 139A [ Section 272B ]

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....on fails to comply with the provisions of section 139A 1. As per Where any person fails to comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay, by....

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....hich is false, and which he either knows or believes to be false or does not believe to be true, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ₹ 10,000....