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CMS 1.0 102120000000853000 2025-11-01 272B Penalty for failure to comply with the...of section 139A Penalty for failure to comply with the...

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

) or sub-section (1B) of section 143 or sub-section (1) of section 200A or...

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

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

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

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...

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...

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...

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

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

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

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

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...

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

(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...

68, section 69, section 69A, section 69B, section 69C or section 69D for...

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

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

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

1) of section 245D; or (ii) an application made under section 245C has not been...sub-section (2D) of...

115WD or section 115WH or section 139 or section 142 or section 148 or...

275A, section 275B, section 276, section 276A, section 276B, section...

270A and initiation of proceedings under section 276C or section 276CC, if he fulfils...(3) of section 143 or...

(3) of section 200 or the proviso to sub-section (3) of section 206C; or (b) furnishes...(3) of...

to furnish the report referred to in sub-section (2) of the said section, in respect...it to pay the penalty under...

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

, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...

139, section 147, section 148, section 149, section 151 and section 153,...

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

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...

246 or section 246A or an appeal to the Appellate Tribunal under section 253, after...246 or section 246A or an appeal to...

, and (b) subsequently a notice has been served under sub-section (2) of section...) of section 143, as it stood...

(1) of section 245C is made....for making fresh assessment in pursuance of an order under section 254 or section...(1) of...

(1) of section 143; (c) amend any intimation under sub-section (1) of section 200A...; (d) amend any intimation under...

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

(1) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) of that...

the expiry of a period of six months from the date of the order made under sub-section...(1), make a reference to the Valuation Officer referred to in...

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

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

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

(1) of section 143; (b) the income assessed is greater than the maximum amount...determined in the return processed under clause (a) of...

192A or section 193 or section 194A 18[or section 194D] or section 194DA or...

of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii)...

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

139, or in response to a notice under sub-section (1) of section 142, such return...beyond the due date specified under...

139, section 147, section 148, section 149, section 151 and section 153,...

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

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

sub-section (1) of section 143 and where a regular assessment is made, the tax on...115JAA or section...

270A or clause (iii) of sub-section (1) of section 271; or (iii) [***] if he is...270A or clause (c) of sub-section (1)...

153 or section 153B, pass the assessment order under sub-section (3) within one...(12) of section 144BA. (15) For the...

(2) of section 145; (ii) the valuation of purchase and sale of goods or services...(1) of section 36. 90....Sections 145A...

(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee...in respect of the undisclosed income referred to in...

1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...

that where an assessment under sub-section (3) of section 143 or this section has...139 or in response to a notice issued...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

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