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Section 16 – The Expenditure Tax Act, 1987

The Expenditure Tax Act, 1987

 

 

16. PENALTY FOR FAILURE TO FURNISH PRESCRIBED RETURN.

 

If a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of section 8 or by notice given under sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees, but which may extend to two hundred rupees for every day during which the failure continues.

 

 

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The Expenditure Tax Act, 1987

 

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