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The Mizoram Profesions, Trades, Callings and Employments Taxation Act, 1995. Section 11

Title: Deduction of tax at sources

State: Mizoram

Year: 1995

authority shall not make a direction under sub-section (2) of section 19 for the recovery of any penalty froze such person unless it is satisfied after giving the person reasonable opportunity of being heard that such person

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