Penalty for failure to furnish statements, etc.

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..... ed to deliver or causes to be delivered a statement prescribed in section 397(3)(b), fails to do so within the time prescribed in the said section, or furnishes incorrect information in the said state .....

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..... redit of the Central Government; and (b) the said statement was also delivered before the expiry of one month from the time prescribed in section 397(3)(b). - Clause 461 of the Bill seeks to prov .....

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