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[Cites 0, Cited by 0] [Section 122] [Entire Act]

Union of India - Subsection

Section 122(5) in Finance Act, 2012

(5)Where the person referred to in sub-section (5) fails to repay the amount within the period of thirty days specified therein, it shall be recovered in the manner laid down in sub-section (1) of section 142.'.