Penalty in respect of certain income.

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..... Appeals) or Commissioner (Appeals) may impose a penalty of 10% of the tax payable under section 195(1)(i), on an assessee if the income determined in his case for any tax year includes any income refe .....

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..... paid on or before the end of the relevant tax year. (4) No penalty under section 439 shall be imposed upon the assessee in respect of income referred to in sub-section (1). (5) The provisions of se .....

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