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CMS 1.0 102120000000010786 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxation Laws...

(1) of] 40 [section 271, section 271A, section 271B, 41 [section 271BB,]...

221, or ( ii) section 271, section 271A, section 271B, 99a[ section...iii) ...

203A [] Penalty for failure to comply with the provisions of section 203A 98 [Penalty...for failure to comply with the provisions of section 203A....

216 or against orders of penalties passed under sections 272, 272B and 273, are ...(iii) Section 272B relating to penalty for failure to comply with the...

(3) of section 143 or section 144 or] section 147 or section 154 or...

(2) of section 64...specified in sub-sections (2) and (3) of section 44AA;] ( e)...Substituted for "under...

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

of section 172 or sub-sec­tion (2) of section 174 of section 175 or sub-section...115A or...

or section 144 or] section 147 or section 154 or section 155 or section...

Prior to its repeal, section 281A, as inserted by the Taxation Laws (Amendment) Act...(1B) Notwithstanding anything contained in sub-section (...1)...

146 or in pursuance of an order, under section 250, section 254, section 263 or..., as the case may be, the order under...

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

275A, section 276, section 276A, section 276B, section 276BB, section...

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

(1) of section 72, sub-section (2) of section 73, 69[sub-section (1) 70 [or...

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

133 or section 206 or section 206A or section 206B or section 285B; or...h) to deduct and...

(1) of section 143 after a return has been made under section 139 or in response...to a notice under sub-section (1) of...

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 79[or...

of an application under section 245C. 245D...(1) or sub-section (3). 76 [(5) Subject to the provisions of section 245BA,...

(1) of this section and sub-sections (2A) to (2D) of section 245D,the additional...143 or section...

154], 37[* * *] section 250, 38[section 271, section 271A or section 272A]; or...263 40[or under...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 38 [(1A) Where the whole or any part of the refund referred to in...

(1) of section 139] and has not made a return or a revised return under sub-section...(4) or sub-section (5) of that...

(1) of section 142 or sub-section (2) of section 143 49[or fails to comply with...a directions issued under...

income are pending at the commencement of this Act, a notice under section 148 may..., subject to the provisions contained in section 149 or...

(1) of section 271. 31 [***] (2) Notwithstanding anything contained in sub-section...(8) of section 139 or...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 55...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

(1) of section 143, or enhance or reduce the amount of refund granted by it under...that sub-section.] 5 [(1A) Where any matter has been considered...

removal of doubts, it is hear by de­clared that, for the purposes of this sub-section...129 and any period during which any proceeding under this...

provided in the Second Schedule. 4 Explanation : For the purposes of this sub-section..., proceedings under sub-section (5) of...

shall be deemed to be an application made under sub-section (1) of section 245C...and the provisions of this Chapter [except...

(3) of section 132 [] Contravention of order made under sub-section (3) of section...(3) of...

and in sections 148 to 153 referred to as the relevant assessment year): Provided...that where an assessment under sub-section (3) of sec­tion 143...

any mistake apparent from the record, amend any order passed by it under sub-section...Original sub-section was inserted by the Finance Act, 1964,...

Prior to its omission, section 146, as amended by the Finance Act, 1963, w.e.f. 28...issued under sub-section (1) of...

Time limit for notice Time-limit for notice. 149. 85 [(1) No notice under section...(3) of section 143 or section 147...

sub-section (4) of section 139, or in response to a notice under sub-section (1)...under...

Prior to its omission, section 144B, as amended by the Taxation Laws (Amendment)...(3) of section 143, the Assessing Officer proposes to make,...

determination of total income under sub-section (1) of section 143 or] completion...155 or section 250 or...

(1) of section 139 or by notice given under 64 [clause (i) of sub-section (1) of...section 142] or...

If any person convicted of an offence under section 276B or sub-section (1) of section...276C or...

102120000000010797 2025-11-01 276AB Failure to comply with the provisions of sections...to surrender or deliver possession of the property under...

147 or section 154 or section 155 or section 250 or section 254 or...

by an order of the Assessing Officer under sub-section (3) or sub-section (4) of...the advance tax payable by him under...

in an income-tax authority under this Act. (2) Where an application made under section...shall, until an order is passed under sub-section (4) of...

the 34[Assessing] Officer may serve on any person who has made a return under section...139 35[or in whose case the time allowed under sub-section...

any tax is payable on the basis of any return required to be furnished under section...139 or section 148, after taking into account the amount of...

Prior to its substitution, section 148, stood as under: "...(1) Before making the assessment, reassessment or recomputation under...

estimate in lieu of such state­ment referred to in sub-section (2) of that section...(4) of section 209A or] any such...

(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(1) or...

served with a notice under sub-section (1) of section 142 or sub-section (2) of section...(1) or...

in sub-section (2) of section 208, send to the Income-tax Officer— (...(1) or sub-section (2) or, as the case...

(1) In a case where an assessment under sub-section (3) of section 143 or section...been made for the relevant assess­ment...

(1) The provisions of sub-section (1) of section 41 shall apply, so far as...of sub-section (2) of...

(1) Every person who is liable to pay advance tax under section 208(whether...211, the appro­priate percentage, specified in that section, of the...

147 or sec­tion 154 or section 155 or section 250 or section 254 or section 260...or...

269AB or section 269-I. 57 276AA....Original section was inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7...issued under...