An assessee who contravene any provision of Income Tax Act, 1961 will be liable to pay the penalty. The penalty will be added to levied amount and will be different from the tax which is payable
source https://www.caclubindia.com/articles/various-offences-under-income-tax-and-penalty-applicable-to-it-46107.asp
source https://www.caclubindia.com/articles/various-offences-under-income-tax-and-penalty-applicable-to-it-46107.asp
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