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CMS 1.0 102120000000016796 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 76 [Penalty for failure to deduct tax at source....

(1) of] 54 [section 271, section 271A, section 271B, 55 [section 271BB,]...

(1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185...( B) ...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 16 [***] 17...by a Deputy...

Sub-section (1A) of section 201 lays down that such person shall be liable to pay...Section 271C lays down that if any person fails to...

: 11465 Date of Issue: 25/8/2000 Notification: 11465 Section...16th June, 2000 published in the Gazette of India, (Extraordinary), in Part-II,...

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

to be prescribed 86 [under clause (i) of sub-section (4) of section 80C *];...Substituted for "under clause (i) of...

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

(1) of section 35A or sub-section (1) of section 35D or sub-section (1) of...

Prior to its repeal, section 281A, as inserted by the Taxa­tion Laws (Amendment)...(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...

, attend by an authorised representative. 46 (2) For the purposes of this section...—In this section, "accountant" means a 50chartered accountant...

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...

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

(1) of section 72, sub-section (2) of section 73, 96[sub-section (1) 97 [or...

133 or section 206 90[***] 91 [or section 206C] or section 285B; or...( g) to furnish a certificate as required by...

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

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

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

of an application under section 245C. 72 245D...(1) or sub-section (3). 80 [(5) Subject to the provisions of section...

(1) of section 142 or sub-section (2) of section 143 37[or fails to comply with...a direction issued under...

of section 72 or sub-section (2) of section 73 or sub-section (1) 54 [or...

154], 76 [***] section 250, 77 [section 271, section 271A or section 272A]; or...12AA or] under...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 34 [(1A) Where the whole or any part of the refund referred to in...

under section 80R or section 80RR or sub-section (1) of section 80RRA, or in the...(1) of...

(1) of this section and sub-sections (2A) to (2D) of section 245D, the additional...143 or sec­tion 144 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. 41 [***] (2) Notwithstanding anything contained in sub-section...(6), the provisions of sub-section...

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) 99a [or sub-section (2)] of section 253. (2B) The cost of any appeal to the...Original sub-section was inserted by the...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 72...

155 or sub-section (4) of section 186 no amendment under this section shall be made...that...

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

(2) of section 88.] (3) 21 [***] (4) The persons referred to in sub-section (2)...Substituted for "clause (ca) of...

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

139 or section 142 35 [or section 148 or, as the case may be, section 158BC]], after...143 or...

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

notice [] Time limit for notice Time limit for notice. 149. 9 [(1) No notice under section...(3) of section 143 or section...