Section – 271B : Failure to get accounts audited
March 7, 2018
Section – 271BB : Failure to subscribe to the eligible issue of capital
March 7, 2018

Section – 271BA : Penalty for failure to furnish report under section 92E

271BA. If any person fails to furnish a report from an accountant as required by section 92E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.

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