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The Tax Publishers[272AA. Penalty for failure to comply with the provisions of Section 133B.
(1) If a person [* * * * *] fails to comply with the provisions of Section 133B, he shall, on an order passed by the [Joint] Commissioner, [[Assistant Director] [or Deputy Director]] or the [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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