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CMS 1.0 102120000000021746 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 18 [Penalty for failure to deduct tax at source....

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

or (ii) section 271, section 271A , section 271B, 4 [***] 5[ section 272A...a penalty...

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

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-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...Section 271C lays down that if any person fails to...

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)...

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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. 3[(1A) Where the whole or any part of the refund referred to in...

association; or (d ) the Registrar or Sub-Registrar appointed under section...; or (f ) the Post Master General as referred to in clause (j ) of...

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

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

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

Act 11[, the rules of procedure framed by the Settlement Commission under sub-section...(7) of section 245F, the Authority for Advance Rulings...

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

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

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

for failure to comply with the provisions of section 139A. 272B...(5) of section 139A, or to intimate such number as required by...

CMS 1.0 102120000000021821 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

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

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

(2) of section 115WD or under sub-section (2) of section 115WE or] under sub-section...(1) of...

be assessed on their income from the business referred to in clause (a) of sub-section...—For the purposes of this section,— (a) "mineral...

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

115WD or section 139 29 [or in whose case the time allowed under sub-section (1)...Substituted for "under section 139 or...

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

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

(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...

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

102120000000021770 2025-11-01 276AB Failure to comply with the provisions of sections...surrender or deliver possession of the property under...

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