GENERAL DISCIPLINE RELATED TO PENALTY

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... any omission or mistake in the documentation which is easily rectifiable and made without fraudulent intent or gross violations. It explains the circumstances as mentioned below, under which a breach and omission or mistake can be considered. (a) a breach shall be considered a "minor breach" if the amount of tax involved is less than five thousand rupees; (b) an omission or mistake in documen....