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1978 (3) TMI 61 - HC - Income TaxExtract: .......e imposed at the fixed rate of 2 per cent. of the tax for each month of default, when the return was filed late, in response to the notice issued under s. 22(2) of the Indian I.T. Act, 1922, subject only to the maximum amount not exceeding 50 per cent. of the assessed tax. The Commissioner shall have his costs of the reference. Hearing fee Rs. 150.
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