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[Cites 0, Cited by 25] [Section 234E] [Entire Act]

Union of India - Subsection

Section 234E(1) in The Income Tax Act, 1961

(1)Without prejudice to the provisions of the Act, where a person 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, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.