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1[107HH. Penalty for failure to comply with the provision of section 107EE.-
[Where any person fails to comply with the provision of section 107EE of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty not exceeding two per cent (2%) of the value of each international transaction entered into by such person.]
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1Ins new section 107HH by F. A 2015
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