Laws / Income Tax Law / 124
124 - Penalty for failure to file return, etc.
124. Penalty for failure to file return, etc.-
(1) Where any person has, without reasonable cause, failed to file a return of income required by or 1under sections 75, 77, 89, 91 or 93, the Deputy Commissioner of Taxes may impose upon such person a penalty amounting to 10% of tax imposed on last assessed ...
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