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[Cites 0, Cited by 22] [Section 271H(1)] [Section 271H] [Entire Act]

Union of India - Subsection

Section 271H(1)(a) in The Income Tax Act, 1961

(a)fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C; or