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CMS 1.0 102120000000018112 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 46 [Penalty for failure to deduct tax at source....

(1) of] 33[section 271, section 271A, 34[ section 271AA,] section 271B 34[ ,...

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

272A, section 272AA or section 272BB]; (iii) 63 [***] 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...

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...

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

to be prescribed 71 [under clause (i) of sub-section (4) of section 80C *];...Substituted for "under clause (i) of...

, attend by an authorised representative. 30 (2) For the purposes of this section...—In this section, "accountant" means a 34chartered 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, or section 254, or section 263 or section 264, setting aside or cancel­ling...of a return or a revised return under...

275A 88a [, section 275B ], section 276, section 276A, section 276B,...

133 or section 206 64[***] 65 [or section 206C] or section 285B; or...be substituted for the existing clause (e) in...

(1) of section 72, sub-section (2) of section 73, 78[sub-section (1) 79[or...

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

(1) of section 72, or sub-section (2) of section 73, or sub-section (1) 29 [or...

102120000000018011 2025-11-01 245D Procedure on receipt of an application under section...of an application under section 245C. 10 245D. (1) On...

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

139 or section 142 90[or section 148 or, as the case may be, section 158BC]], after...143 or...

154], 23[***] section 250, 24[section 271, section 271A or section 272A]; or...12AA or] under...

(5) of section 80B.]...The following sub-section (1) shall be substituted for the existing sub-section (...(2) of...

(1) of section 271. 20 [***] (2) Notwithstanding anything contained in sub-section...(6), the provisions of sub-section...

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

(1) 50[or sub-section (2)] of section 253 : 51 [Provided that where an order of...Original sub-section was inserted by the...

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. 66 [(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...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 55...

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

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

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

129 and any period during which any proceeding under this section is stayed by an...144A or section 144B; and (b) an order made by the Deputy...

139A [] Penalty for failure to comply with the provisions of section 139A 78 [Penalty...for failure to comply with the provisions of section 139A....

CMS 1.0 102120000000018183 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...

(7) of section 245F, the Authority for Advance Rulings under section 245V and the...Appellate Tribunal under sub-section...

assessment 67 for any assessment year, he may, subject to the provisions of sections...that where an assessment under sub-section (3) of sec­tion...

2025-11-01 275B Failure to comply with the provisions of clause (iib) of sub-section...(1) of section 132 [] Failure to comply with the provisions...

notice [] Time limit for notice Time limit for notice. 149. 77[(1) No notice under section...purposes of that section.] (2) The provisions of...

] 54[, section 194D] 55[, section 194E] 56[, section 194EE, section 194F,...

(1) of section 139 or by notice given under 65[clause (i) of sub-section (1) of...section 142] or...

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

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

102120000000018133 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

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...

26[, section 194B] 27[, section 194BB] 26[, section 194C] 28[, section 194D] 29[...,...

194A 73[, section 194B] 74[, section 194BB] 73[, section 194C] 75[, section 194D...76[,...

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

194A 20[, section 194B] 21[, section 194BB] 20[, section 194C] 22[, section 194D...,...

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

Prior to its omission, section 245HA, as inserted by the Finance Act, 1987, w.e.f..., 155 and 231 and for the purposes of payment of interest under...

] 89[, section 194D] 90[, section 194E] 91[, section 194EE, section 194F,...

(2), (3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections...(6) and (7) of...

the 99[Assessing] Officer may serve on any person who has made a return under section...139 1[or in whose case the time allowed under sub-section...