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CMS 1.0 102120000002044016 2025-11-01 272B Penalty for failure to comply with the...of section 139A 6[Penalty for failure to comply with the...

; (h) an order under sub-section (2) or sub-section (3) of section 170 ; (i) an...under...

respect of the matters dealt with therein, in computing the income referred to in section...(2) of section 32 and of...

or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...

430 PDF Circular_430_1985.pdf 1985-09-06 1985-09-06

(3) of section 37 may be allowed ;] 2[(dda) the matters specified in sub-sections...4funder clause (0 of sub-section (4)...

(1) of section 72, sub-section (2) of section 73, 22[sub-section (1) of...

of a return or a revised return under sub-section (4) or sub-section (5) of 52[section...146 or in pursuance of an order,...

sub-section (2) of section 33A or clause (i) of subsection (2) of section 35 or...sub-section (1)...

sub-section (2) of section 33A or clause (i) of sub-section (2) of section 35...

, section 154, section 250, section 254, section 260, section 262,...

(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...(4) of...

275A, section 276A, 20[section 276AA,] section 276B, section 276C,...

connection with any proceeding under this Act otherwise than when required under section..., attend by an authorised representative. (2) For the purposes of this...

(2) of section 131, 22[section 154], section 250, 23[section 271,...

of total income which he was required to furnish under sub-section (1) of section...under subsection (8) of section 139 or...

(1) or subsection (2) or sub-section (3) of section 280H, the total income on the...Explanation 14[l] : In this section...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 6[Failure...

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) of...

102120000002043857 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 245D. (1) On...