Section 108B. Penalty for failure to furnish information return.
1[108B. Penalty for failure to furnish information return.--Where the person who is required to furnish information under section 108A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct such person to pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such information continue.]
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