alleryStart learning →Under the Explanation to section 74, what does 'suppression' mean?
ADelay in filing returns
BLate payment of tax dues
CWrong classification of goods
DNon-declaration of required facts
Answer & Solution
Correct answer: D. Non-declaration of required facts
The Explanation defines suppression as non-declaration of facts or information the taxable person must declare in returns or documents.
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