Section 234G(2) in The Income Tax Act, 1961

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Union of India - Subsection

Section 234G(2) in The Income Tax Act, 1961

(2)The amount of fee referred to in sub-section (1) shall,—

(a)not exceed the amount in respect of which the failure referred to therein has occurred;

(b)be paid before delivering or causing to be delivered the statement or before furnishing the certificate referred to in sub-section (1).]