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Power to impose Penalty in certain case Section 127

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..... f the view that a person is liable to a penalty and the same is not covered under following proceedings, Sec.62 -Assessment of non filers of return; Sec.63 - Assessment of unregistered pers .....

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..... ce he may levy such penalty after giving a reasonable opportunity of being heard - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - ta .....

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