Section – 271DB of Finance Act 2019 : Penalty for failure to comply with provisions of section 269SU.

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Penalty for failure to comply with provisions of section 269SU. 271DB. (1) If a person who is required to provide facility for accepting payment through the prescribed electronic modes of payment referred to in section 269SU, fails to provide such facility, he shall be liable to pay, by way of penalty, a sum of five…

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