Section – 272BB : Penalty for failure to comply with the provisions of section 203A
March 7, 2018
Section – 273 : False estimate of, or failure to pay, advance tax46
March 7, 2018

Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA

272BBB. (1) If a person fails to comply before the 1st day of October, 2004 with the provisions of section 206CA, he shall, on an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten thousand rupees.

(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed, is given an opportunity of being heard in the matter.

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