Income-tax Act, 2025
Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d - Section 462
Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d).462. If any person, who is required to furnish information under section 397(3)(d), fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may impose a penalty of Rs. 100000 on such person. .... To read the full section download the app from Google Play store
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