Section 272A(1)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 272A(1)(a) in The Income Tax Act, 1961

(a)being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or

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Union of India - Subsection

Section 272A(1)(a) in The Income Tax Act, 1961