What is the amount of penalty levied under section 271GB(1)?
​​​Where the period of failure does not exceed 1 month, Rs. 5,000 for every day for which the failure continues;
Where the period of failure exceeds 1 month, Rs. 15,000 for every day for which the failure continues; and
Where the failure continues after service of the order to pay penalty, Rs. 50,000 for every day beginning from the date of service of such order.​