Laws / Income Tax Law / 269
269 - Penalty for failure to pay advance tax, etc.
269. Penalty for failure to pay advance tax, etc.—Where, in the course of any proceeding in connection with the assessment of tax under Part 10, the Deputy Commissioner of Taxes is satisfied that any person has—
(a) without reasonable cause, failed to pay advance tax as required by section 154; or
(b) furnished under ...
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