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of section 139A 61 [Penalty for failure to comply with the provisions of section ...139A. 272B...Earlier...

(1) of] 21[ section 271 , section 271A, 22 [ section 271AA,] section 271B 23[,...

under— (A) section 221; or (B) section 271, section 271A , 20b[ section...271AAA ,]...

147 or section 150; (c ) an order under section 154 or section 155 having...or (ii) ...

203A [] Penalty for failure to comply with the provisions of section 203A 63 [Penalty...for failure to comply with the provisions of section 203A....

206CA [] Penalty for failure to comply with the provisions of section 206CA 67 [...Penalty for failure to comply with the provisions of section...

previous year 2007-08 and subsequent years, shall be eligible for deduction under section

153A in case of a person referred to in section 153A or section 153C; (iii )...(1) of section 153B in case of a person...

CMS 1.0 102120000000021530 2025-11-01 187 फर्म के गठन में तब्दीली ग–गठन में तब्दीलियां, उत्तराधिकार और विघटन फर्म के गठन में तब्दीली 187. (1) जहां धारा 143 या धारा 144 के अधीन निर्धारण करते समय...

Sub-section (1A) of section 201 lays down that such person shall be liable to pay...A penalty under section 272B of Rs. 10,000 has been...

expanded to include deductors who are required to get their accounts audited under section

Rules, 1962 has been amended to give consequential effect to the amendment to section

(3) of section 115WE or section 115WF or section 115WG or] 18[sub-section (3)...

an order under sub-section (3) of section 92CA has not been made before such date...153C, a reference under sub-section...

(1) of section 72, sub-section (2) of section 73, 37 [sub-section (1) 38[or...

(3) of section 37 may be allowed;] 77[( dda) the matters specified in sub-sections...(6) of section 139; (eeb) ...

(4) or sub-section (5) of section 139, whichever is later :] 23[ Provided that in...250 or section 254 or...

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

133 or section 206 39[***] 40 [or section 206C] or section 285B; or (d...(3) of section...

1) of section 245D; or (ii ) an application made under section 245C has...with under sub-section (2D) of...

144 or section 147 or section 154 or section 155 or section 250 or...

115WD or section 115WH or] section 139 or section 142 11 [or section 148 or 12 [...]] (2) After a...

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

275A 94 [, section 275B], section 276, section 276A , section 276B,...

139, section 147 , section 148, section 149 , section 151 and section...

section 245D, or any other application made under section 245C is not allowed to...be proceeded with under sub-section...

, attend by an authorised representative. 45 (2) For the purposes of this section...to represent an assessee under sub-section (1). 42....For...

Notwithstanding anything contained in section 139, section 147 , section 148, section...149,...

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

102120000000021641 2025-11-01 245D Procedure on receipt of an application under section...of sub-section (1) of this...

(1) of section 115WD or by notice given under sub-section (2) of the said section...sub-section...

the application under section 245C for settlement, on the ground of concealment...application under section 245C. ] 78-80....—Where,— (i) an...

154], 72 [***] section 250, 73 [ section 271, section 271A or section 272A]; or...under...

246 43 [or section 246A] or an appeal to the Appellate Tribunal under section 253...246 or section 246A or an appeal to...

(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...

shall, until an order is passed under sub-section (4) of section 245D, have, subject...to the provisions of sub-section...

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

of section 143 after the expiry of twelve months specified in the proviso to sub-section...(2) of section 143, as it stood...

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

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

(2) of section 88.] 38 [(2A) The provisions of sub-section (2) shall apply only...(5) of section 80B.’ 8....For text of...

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

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

(1) of section 115WD or] under sub-section (1) of section 139, after the expiry...(1) of section...

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

Substituted for "sub-section (4A) of section 139" by the Finance Act, 2005, w.e.f...shall apply to a non-resident referred to in...

(1) 2[or sub-section (2)] of section 253 : 3 [Provided that the Appellate Tribunal...(1A) of section 254 of the Income-tax...

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

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

sub-section (1) of section 143 and where a regular assessment is made, the tax on...sub-section (1) of...

193 or] section 194A or section 194K, no deduction of tax shall be made under 42...193 or section 194 or...

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

154 or section 155 or section 250 or section 254 or section 260 or...

69 or section 69B or the value of any bullion, jewellery or other valuable article...referred to in section 69A or section...

of the income disclosed in an application made under sub-section (1) of this section...Words "and sub-sections (2A) to...

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...

(1) of section 143.]] 62 [(1A) Where 63any matter has been considered and decided...155 or sub-section (4) of section 186...

(4) of section 132, admits the undisclosed income and specifies the manner in which...(1) of section 271 shall be imposed upon the assessee in...

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