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102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...

If a person makes a statement in any verification under this Act or under any rule...believe to be true, he shall be...

section 506 Content Penalty for failure to furnish information or document under...Penalty for failure to furnish information or document under...

who transfers without adequate consideration, any property to the spouse (except under...a contract of the nature referred to in section 53A of the Transfer of Property...

investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...

Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...

required to furnish a statement of financial transaction or reportable account under...section 508(1), fails to furnish such statement within the time prescribed...

as it thinks fit. (2) The Appellate Tribunal may amend any order passed by it under...condition that the assessee— (a)   deposits not less than 20% of the amount of...