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Section 23 – The Interest Tax Act, 1974

The Interest Tax Act, 1974

 

23. Failure to comply with notices

 

If any person fails, without reasonable cause, to produce or cause to be produced, any accounts or documents required to be produced under section 8, he shall pay by way of penalty, a sum which shall not be less than one thousand rupees, but which may extend to twenty-five thousand rupees for each such failure.

 

 

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The Interest Tax Act, 1974

 

Indian Laws – Bare Acts

 

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