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[Cites 0, Cited by 0] [Section 79(2)] [Section 79] [Entire Act]

State of Kerala - Subsection

Section 79(2)(a) in The Kerala Agricultural Income Tax Act, 1991

(a)where a person who has failed to comply with a notice under sub-section (2) of section 35 sub-section (1) of section 41, proves that he has no income liable to tax, the penalty under sub-section (1), shall not exceed one hundred rupees;