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CMS 1.0 102120000000017446 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 3 [Penalty for failure to deduct tax at source....

(1) of] 83 [section 271, section 271A, 83a[ section 271AA,] section 271B, 83a...

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

272A, section 272AA or section 272BB]; (iii) 27 [***] section 272, section...imposing a...

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...

Date of Issue: 20/9/2001 Notification: G.S.R. 682(E) Section

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

in sub-sections (2) and (3) of section 44AA;] ( e) the percentage...or the amount to be prescribed 20 [under clause (i) of...

, attend by an authorised representative. 78 (2) For the purposes of this section...—In this section, "accountant" means a 82chartered accountant...

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

, 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...

250, section 254, section 263 or section 264, setting aside or cancelling an assessment...of a return or a revised return...

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

(1) of section 72, sub-section (2) of section 73, 62[sub-section (1) 63 [or...

133 or section 206 17[***] 18 [or section 206C] or section 285B; or...( g) to furnish a certificate as required by...

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

Prior to its omission, section 241, as amended by the Direct Tax Laws (Amendment)...(1) of section 143 after a return has been made under...

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 24 [or...

of an application under section 245C. 74 245D...(1) or sub-section (3). 82 [(5) Subject to the provisions of section...

(1) of section 142 or sub-section (2) of section 143 62[or fails to comply with...(1) of section...

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

(1) of section 271. 70 [***] (2) Notwithstanding anything contained in sub-section...(6), the provisions of sub-section...

139 or section 142 81[or section 148 or, as the case may be, section 158BC]], after...143 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...

154], 86[***] section 250, 87 [section 271, section 271A or section 272A]; or...12AA or] under...

(1) 14 [or sub-section (2)] of section 253 : 13a [Provided that where an order of...Original sub-section was inserted by...

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...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 31 [(1A) Where the whole or any part of the refund referred to in...

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

shall apply to a non-resident referred to in sub-section (4) of section 115AC, or...sub-section (2) of...

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

(5) of section 80B. (2) The sums referred to in sub-section (1) shall be any sums...(2) of section 88.] (3) 33[***] (4)...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 4...

129 and any period during which any proceeding under this section is stayed by an...(1) of section 125 or under...

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

CMS 1.0 102120000000017515 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

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

assessed on their income from the business referred to in clause (a ) of sub-section...For notifications issued under this section, see Taxmann’s...

—For the purposes of this sub-section, proceedings under sub-section (5) of section...the expiry of a period of six months...