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[Cites 0, Cited by 0] [Section 15] [Entire Act]

Union of India - Subsection

Section 15(i) in Expenditure-Tax Act, 1987

(i)in the case referred to in clause (a), in addition to paying tax in accordance with the provisions of sub-section (4) of that section, by way of penalty, a sum equal to the amount of tax that he failed to collect; and