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CMS 1.0 102120000000013093 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxa­tion Laws...

(1) of] 62 [section 271, section 271A, section 271B, 63 [section 271BB,]...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 88[***] 89...**]...

203A [] Penalty for failure to comply with the provisions of section 203A 14 [Penalty...for failure to comply with the provisions of section 203A....

(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...

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

(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...

(1) of section 72, sub-section (2) of section 73, 73 [sub-section (1) 74 [or...

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

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

133 or section 206 or section 206A or section 206B 6[or section 206C] or...

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

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

, attend by an authorised representative. 47 (2) For the purposes of this section...—In this section, "accountant" means a 49chartered accountant...

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 62 [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...

of an application under section 245C. * 245D...(1) or sub-section (3). 61 [(5) Subject to the provisions of section 245BA,...

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