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Penalty for failure to comply with the provisions of section 262.
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....ons of section 262. (1) If a person fails to comply with the provisions of section 262 and section 397(2)(h), the Assessing Officer may impose a penalty of Rs.10000 on him. (2) If a person, required....
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....ny document referred to in section 262(9)(a), the Assessing Officer may impose a penalty of Rs.10000 on him for each such default. (4) If a person referred to in section 262(9)(b) responsible for ens....