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Penalty for failure to furnish return of total income and certain statements

Where any person has, without reasonable cause, failed to furnish, within the time allowed for the purposes,- (a) any return of total income under section 55 or 56, sub-section (1) of section 65, sub-section (3) of section 72 or sub-section (3) of section 81; or (b) any certificate, statement, accounts or information under section 51, 1...

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