Penalty for furnishing incorrect information in reports or certificates.

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Full Text of the Document

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....eport or certificate furnished under any provision of this Act or the rules made thereunder. (2) The penalty under sub-section (1) shall be payable in respect of each incorrect report or certificate. (3) The penalty under sub-section (1) shall be payable on directions of the Assessing Officer or the Joint Commissioner (Appeals) or the Commissioner (Appeals) where the inaccuracy mentioned in ....