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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...

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...

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...

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...

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

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

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

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

(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...

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

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

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, sub-section (2) of section 73, 3[sub-section (1) 4 [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...

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...

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

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...

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

(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 271. 68 [***] (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 90...

provided in the Second Schedule. 39 [Explanation : For the purposes of this sub-section..., proceedings under sub-section (5) of...

(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...

(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...

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

contribution to provident fund, etc. 88. (1) Subject to the provisions of this section...(2). (2) The sums referred to in sub-section (1) shall be...

Time limit for notice Time limit for notice. 149. 17 [(1) No notice under section...(3) of section 143 or section 147...

(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...

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

139 or section 142 or, as the case may be, section 148], after taking into account...143 or section 144 has been made, any...

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

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

the 61[Assessing] Officer may serve on any person who has made a return under section...139 62[or in whose case the time allowed under sub-section...

102120000000011356 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

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

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

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...

139 or by notice given under 99 [clause (i) of sub-section (1) of section 142] or...section 148, he shall be punishable,— ...

269T [] Penalty for failure to comply with the provisions of section 269T 25 Penalty...for failure to comply with the provisions of section 269T....

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

CMS 1.0 102120000000011404 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

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...