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 […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 273A : Power to reduce or waive penalty, etc., in certain cases273A. (1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner may, in […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 273 : False estimate of, or failure to pay, advance tax46273. (1) If the Assessing Officer, in the course of any proceedings in connection with […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA272BBB. (1) If a person fails to comply before the 1st day of October, 2004 […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 272BB : Penalty for failure to comply with the provisions of section 203A272BB. (1) If a person fails to comply with the provisions of section 203A, he […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 272B : Penalty for failure to comply with the provisions of section 139A272B. (1) If a person fails to comply with the provisions of section 139A, the […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 272AA : Penalty for failure to comply with the provisions of section 133B272AA. (1) If a person fails to comply with the provisions of section 133B, he […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 272A : Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.272A. (1) If any person,— (a) being legally bound to state the truth of any […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXI - Penalties imposable Income-tax Act 1961Section – 272 : Failure to give notice of discontinuance272. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]