Penalty for failure to comply with the provisions of section 397.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons of section 397. (1) If a person fails to comply with the provisions of section 397, the Assessing Officer may impose a penalty of Rs.10000 on him. (2) If a person, required to quote his Tax Dedu....