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[Cites 0, Cited by 0] [Section 94(1)] [Section 94] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 94(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)has claimed a greater tax credit under section 14 than is allowed, shall be liable to pay, by way of penalty, an amount equal to the amount of tax credit so claimed or five thousand rupees, whichever is higher.