GENERAL DISCIPLINE RELATED TO PENALTY

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..... , any omission or mistake in the documentation which is easily rectifiable and made without fraudulent intent or gross violations. It explains the circumstances as mentioned below, under which a breach and omission or mistake can be considered. (a) a breach shall be considered a "minor breach" if the amount of tax involved is less than five thousand rupees; (b) an omission or mistake in docume .....

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