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 […]
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 […]