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[Cites 0, Cited by 0] [Section 153(3)] [Section 153] [Entire Act]

Union of India - Subsection

Section 153(3)(ia) in Finance Act, 2020

(ia)in the case referred to in clause (aa), in addition to the levy in accordance with the provisions of that section, or interest, if any, in accordance with the provisions of section 170, a penalty equal to the amount of equalisation levy that he failed to pay; and";