Ultimate Law Resources : Database for Lawyers
(1) Any person who, without reasonable excuse, fails to (a) comply with a notice under sub-section (3) of section 114 or sub-section (1) of section 116;] (b) pay advance tax as required under section 147; (c) comply with the obligation under Part V of this Chapter to collect or deduct tax and pay the tax to the Commissioner; (d) co...
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