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CMS 1.0 102120000000834000 2025-11-01 271C Penalty for failure to deduct tax at source...for failure to deduct tax at source Penalty for failure to deduct tax at source....

(1) of section 271, section 271A, section 271AA section 271B, section...

(B) section 271, section 271A, section 271AAA, section 271AAB, section...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect...271,...

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

from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

250 or section 254 or section 260 or section 262 or section 263 or...

(3) of section 37 may be allowed; (dda) the matters specified in sub-sections (2...and disposal of references by, the Approving Panel under...

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

(b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...

(7) of section 245F, the Authority for Advance Rulings under section 245V and the...10 and every notification issued under...

250 or section 254 or section 260 or section 262 or section 263 or...

(1) of section 90 or sub-section (1) of section 90A; and (ii) an agreement for...Sub. for "on or before the due date...

or section 206 or section 206C or section 285B; or (d) to allow inspection of any...(2A) of...

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

245C and ending with the date on which the order under sub-section (1) of section...is made before the Authority for Advance Rulings under...

59 of 1988) ; or (f) the Post Master General as referred to in clause (j) of section...of 2013) ; or (h) the recognised stock exchange referred to in clause (f) of...

154, section 250, [section 270A,] section 271, section 271A 51[, section...