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[Cites 0, Cited by 0] [Section 459] [Entire Act]

Union of India - Subsection

Section 459(3) in The Income Tax Act, 2025

(3)If the failure referred to in sub-section (1) or (2) continues after an order imposing a penalty under the said sub-section, has been served on the entity, then, irrespective of the provisions of the said sub-sections, the prescribed authority may impose penalty of fifty thousand rupees for every day for which such failure continues beginning from the date of service of such order.