Section – 271CA : Penalty for failure to collect tax at source
March 7, 2018
Section – 271DA : Penalty for failure to comply with provisions of section 269ST
March 7, 2018

Section – 271D : Penalty for failure to comply with the provisions of section 269SS

271D. (1) If a person takes or accepts any loan or deposit or specified sum in contravention of the provisions of section 269SS, he shall be liable to pay, by way of penalty, a sum equal to the amount of the loan or deposit 81[or specified sum] so taken or accepted.

(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.

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