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CMS 1.0 102120000000022509 2025-11-01 271C Penalty for failure to deduct tax at source...failure to deduct tax at source 91 [Penalty for failure to deduct tax at source....

(1) of] 93[ section 271 , section 271A, 94 [ section 271AA,] section 271B 95[,...

, section 272AA or section 272BB ]; (iii) 74 [***] section 272, section 272B...a penalty...

under— (A) section 221; or (B) section 271, section 271A , 88[ section...271AAA,]...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

the Securities Lending Scheme will amount to "transfer" under clause (47) of section...Accordingly, the provisions of section 47(xv) of the Act...

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...

2008-03-20 Clause 48 of the Finance Bill, 2008 proposes to insert a new sub-section...(1B) in section 271 of the Income-tax Act to clarify the...

2008-01-18 CBDT has issued a notification inserting a new Rule 40D amending Rule 40C of the Income Tax Rules clarifying the guidelines for valuation of ESOPs. PDF Rule40Dnotification_23012008.pdf

made mandatory for all corporate assesses and all assesses to whom provisions of section

last date of filing of income tax returns and obtaining tax audit report under section

(3) of section 115WE or section 115WF or section 115WG or] 81[sub-section (3)...

(3) of section 37 may be allowed;] 49[( dda) the matters specified in sub-sections...(6) of section 139; (eeb) ...

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

250 or section 254 or section 263 or section 264, setting aside or cancelling an..., sub-section...

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

(1) of section 72, sub-section (2) of section 73, 99 [sub-section (1) 1[or...

133 or section 206 13 [***] 14[or section 206C] or section 285B ; or (d...(3) of section...

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

2008-09-30 The Central Board of Direct Taxes have extended the last date of filing of income tax returns, due by 31st July 2008, to 31st October 2008 in the state of Sikkim in view of the delay in...