Penalty for failure to furnish statements, etc.
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....Where a person, who is required to deliver or causes to be delivered a statement prescribed in section 397(3)(b), fails to do so within the time prescribed in the said section, or furnishes incorrect ....
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....nd interest, if any, was paid to the credit of the Central Government; and (b) the said statement was also delivered before the expiry of one month from the time prescribed in section 397(3)(....
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