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Section 14 – The Interest Tax Act, 1974

The Interest Tax Act, 1974

 

14. Opportunity of being heard

 

No order imposing a penalty under section 12 or section 13 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.

 

 

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The Interest Tax Act, 1974

 

Indian Laws – Bare Acts

 

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