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Penalty for other defaults.

Section 45 - Act - PENALTIES - Other Direct Tax / Income Tax - Section 45 - 45. (1) A person shall be liable to a penalty if he has, without reasonable cause, failed to- (a) answer any question put to .....

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o sign; (c) attend or produce books of account or documents at the place or time, if he is required to attend or to give evidence or produce books of account or other documents, at certain place and t .....

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