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Income Tax Act 2023

Section 283 - Penalty to be without Prejudice to Other Liability

(as updated till Finance Act 2024)

The imposition on any person of any penalty under this Part shall be without prejudice to any other liability which such person may incur, or may have incurred, under this Act
or under any other law for the time being in force.

Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.

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