March 7, 2018

Section – 275 : Bar of limitation for imposing penalties

275. (1) No order imposing a penalty under this Chapter shall be passed— (a) in a case where the relevant assessment or other order is the […]
March 7, 2018

Section – 274 : Procedure

274. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity […]
March 7, 2018

Section – 273B : Penalty not to be imposed in certain cases

273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, […]
March 7, 2018

Section – 273AA : Power of 7[Principal Commissioner or] Commissioner to grant immunity from penalty

273AA. (1) A person may make an application to the Principal Commissioner or Commissioner for granting immunity from penalty, if— (a) he has made an application […]
March 7, 2018

Section – 273A : Power to reduce or waive penalty, etc., in certain cases

273A. (1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner may, in his discretion, whether on his own motion or otherwise,— (i) [***] […]
March 7, 2018

Section – 273 : False estimate of, or failure to pay, advance tax46

273. (1) If the Assessing Officer, in the course of any proceedings in connection with the regular assessment for any assessment year, is satisfied that any […]
March 7, 2018

Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA

272BBB. (1) If a person fails to comply before the 1st day of October, 2004 with the provisions of section 206CA, he shall, on an order […]
March 7, 2018

Section – 272BB : Penalty for failure to comply with the provisions of section 203A

272BB. (1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the Assessing Officer, pay, by […]
March 7, 2018

Section – 272B : Penalty for failure to comply with the provisions of section 139A

272B. (1) If a person fails to comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay, by way […]






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