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Section 19 – The Expenditure Tax Act, 1987

The Expenditure Tax Act, 1987





Notwithstanding anything contained in the provisions of section 15, section 16, section 17 or section 18, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure.



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The Expenditure Tax Act, 1987


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