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CMS 1.0 102120000000011339 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 23 [Penalty for failure to deduct tax at source....

(1) of] 76 [section 271, section 271A, section 271B, 77 [section 271BB,]...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 34[***];...a penalty under...

619 Content Circular No. 619, dated 04-12-1991 SECTION 194H l COMMISSION, BROKERAGE...Sub-section (1A) of section 201 lays...

(1) of section 197....Sub-section (1A) of section 201 lays down that such person shall be liable to pay...Further,...

According to the provisions of section 194C of the Income-tax Act, 1961, any person...Sub-section (1A) of section 201 lays...

However, a new section 194G has been inserted in the Income-tax Act, providing for...According to section 194B of the Income-tax Act, 1961, the...

Sub-section (1A) of section 201 lays down that such person shall also be liable to...Further, section 271C lays down that if any person...

to in clause (a) of sub-section (2) of section 80CCA of the Income-tax Act (e.g....In addition, he will also be liable to pay, by way of penalty,...

One such exception, contained in clause (vii) of sub-section (3) of section 194A,...Sub-section (1A) of...

Sub-section (1) of section 192 provides that the person responsible for paying any...(2) of section...

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

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

, attend by an authorised representative. (2) For the purposes of this section, "...Explanation: In this section, "accountant" means a 58chartered...

section 144 or] section 147 or section 154 or section 155 or section 250...

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

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

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

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

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, 3[sub-section (1) 4 [or...

133 or section 206 or section 206A or section 206B 29a [or section 206C] or...

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

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 7[or...

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

154], 71[***] section 250, 72 [section 271, section 271A or section 272A]; or...263 74[or under...

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

(1) of section 142 or sub-section (2) of section 143 86[or fails to comply with...a direction issued under...

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

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 72 [(1A) Where the whole or any part of the refund referred to in...

102120000000011254 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 245D...(1) or...

147 and no proceedings under section 34 of the repealed Act in respect of any such..., subject to the provisions contained in section 149 or...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 90...

(1) of section 271. 68 [***] (2) Notwithstanding anything contained in sub-section...(8) of section 139 or...

(1) of section 143, or enhance or reduce the amount of refund granted by it under...that sub-section.] 37 [(1A) Where any matter has been...

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

(2), an order in revision under this section may be passed at any time in the case...144A or section 144B; and (b) an order made by the...

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

(1) Where during the course of any search made under section 132, any...278 for an offence under this Act, the provisions of sub-section (4A) of...