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Penalty for failure to furnish in return of income an information or furnish inaccurate particulars about an asset (including financial interest in any entity) located outside India.

Section 43 - PENALTIES - Other Direct Tax Provisions - Section 43 - 43. If any person, being a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the said Act, fails to furnish any information or furnishes inaccurate particulars in such return relating to any asset (including financial int .....

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