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[Cites 0, Cited by 0] [Section 88(2)] [Section 88] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 88(2)(b) in Arunachal Pradesh Goods Tax Act, 2005

(b)the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the person's tax obligations is to be carried out; a the amount of the penalty otherwise due shall be reduced by 80% of the penalty.