Finance Act, 1973
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Amendment of section 128 of Income Tax Act, 1967. |
43.— Section 128 of the Income Tax Act, 1967 , is hereby amended— | |
(a) by the insertion in subsection (1) after “documents” of “or to remit tax to the Collector”, and | ||
(b) by the insertion after that subsection of the following subsection: | ||
“(1A) Where the person mentioned in subsection (1) is a body of persons, the secretary shall be liable to a separate penalty of £20.”. |