Penalty for failure to comply with the provisions of section 262.

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..... 7. (1) If a person fails to comply with the provisions of section 262, the Assessing Officer may impose a penalty of ten thousand rupees on him. (2) If a person, required to quote or intimate his per .....

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..... ed to in section 262(9)(a), the Assessing Officer may impose a penalty of ten thousand rupees on him for each such default. (4) If a person referred to in 262(9)(b) responsible for ensuring the corre .....

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