Laws / Income Tax Law / 127
127 - Failure to pay tax on the basis of return
127. Failure to pay tax on the basis of return.- Where, in the course of any proceeding under this Ordinance, the Deputy Commissioner of Taxes is satisfied that any person has not paid tax as required by section 74, he may impose upon such person a penalty of a sum not exceeding 25% (twenty five percent) of the w...
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