Punishment for failure to furnish return in relation to foreign income and asset.

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..... sition of Tax Act, 2015 - Act-Rules - Punishment for failure to furnish return in relation to foreign income and asset. 49 . If a person, being a resident other than not ordinarily resident in India .....

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..... under sub-section (1) of section 139 of that Act, he shall be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fin .....

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