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[Cites 0, Cited by 0] [Section 463] [Entire Act]

Union of India - Subsection

Section 463(1) in The Income Tax Act, 2025

(1)Any accountant or merchant banker or registered valuer, shall be liable to pay a penalty of ₹10000 for any incorrect information in any report or certificate furnished under any provision of this Act or the rules made thereunder.