March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL276AB. Whoever fails to comply with the provisions of section 269UC or fails to surrender […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 276AA : Failure to comply with the provisions of section 269AB or section 269-I276AA. [Omitted by the Finance Act, 1986, w.e.f. 1-10-1986. Original section was inserted by the […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178276A. If a person— (i) fails to give the notice in accordance with sub-section (1) […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery276. Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132275B. If a person who is required to afford the authorised officer the necessary facility […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 275A : Contravention of order made under sub-section (3) of section 132275A. Whoever contravenes any order referred to in the second proviso to sub-section (1) or […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 275 : Bar of limitation for imposing penalties275. (1) No order imposing a penalty under this Chapter shall be passed— (a) in […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 274 : Procedure274. (1) No order imposing a penalty under this Chapter shall be made unless the […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 273B : Penalty not to be imposed in certain cases273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 273AA : Power of 7[Principal Commissioner or] Commissioner to grant immunity from penalty273AA. (1) A person may make an application to the Principal Commissioner or Commissioner for […]