The Tax Publishers

[1][272AA. Penalty for failure to comply with the provisions of Section 133B.

(1) If a person [2][* * * * *] fails to comply with the provisions of Section 133B, he shall, on an order passed by the [3][Joint] Commissioner, [4][[5][Assistant Director] [or Deputy Director]] or the [6][Assessing] Officer, as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees.

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