Penalty for failure to furnish information return. – Semantic Taxgen Pvt Ltd
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Penalty for failure to furnish information return.

December 12, 2017
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If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues: Provided that the penalty imposed under this section shall not exceed five thousand
rupees.

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