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CMS 1.0 102120000000017454 2025-11-01 272B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT...Original section 272B was inserted by the Taxation Laws...

(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,...

203A [] Penalty for failure to comply with the provisions of section 203A 31 [Penalty...for failure to comply with the provisions of section 203A....

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...

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

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

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

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...

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...

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

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...

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

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

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

(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 62[or fails to comply with...(1) of section...

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

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

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

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

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

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

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

194A 92[, section 194B] 93 [, section 194BB] 92[, section 194C] 94[, section 194D...95[,...

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

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

194A 44[, section 194B] 45 [, section 194BB] 44[, section 194C] 46[, section 194D...47[,...

] 27[, section 194D] 28[, section 194E] 29[, section 194EE, section 194F,...

95[, section 194B] 96[, section 194BB] 95[, section 194C] 97[, section 194D] 98[...,...

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

192 to 194, section 194A, section 194B, section 194BB, section 194C,...

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

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

sub-section (1) of section 143 or on regular assessment as reduced by the amount...sub-section (1) of...

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

] 60[, section 194D] 61[, section 194E] 62[, section 194EE, section 194F,...

estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or] any such...

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

102120000000017465 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

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 []...

(1) The provisions of sub-section (1) of section 41 shall apply, so far as may...of sub-section (2) of...

194A 5[, section 194B] 6 [, section 194BB] 5[, section 194C] 7[, section 194D] 8...[,...

147 or section 154 or section 155 or section 250 or section 254 or...

and in sections 148 to 153 referred to as the relevant assessment year) : Provided...that where an assessment under sub-section (3) of...

(1) of section 139 or by notice given under 14[clause (i) of sub-section (1) of...section 142] 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...

(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...(1) or...

sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction...served with a notice under...

(1) of section 142 or] section 148, as the case may be, require the furnishing of...Substituted for "as a return under...

147 or section 154 or section 155 or section 250 or section 254 or...

to an assessment year or 97[furnish a report of such audit as required under section...The following section 271BA shall be inserted after...

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...

] Time limit for notice Time limit for notice. 149. 64[(1) No notice under section...purposes of that section.] (2) The provisions of...