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[Cites 0, Cited by 0] [Section 25E(8)] [Section 25E] [Entire Act]

State of Kerala - Subsection

Section 25E(8)(ii) in Kerala Finance Act, 2016

(ii)tails to file revised annual return rectifYing the mistake or omission, along with the audited statement of accounts and certificate or if the variance in the audited statement of accounts with the returns is not satisfactorily explained in the reconciliation statement prescribed, or