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CMS 1.0 102120000000077519 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,...

2021-05-31 PDF Raj_Retina_order.pdf

Content Insertion of new section 23A. Insertion of new section 23A. 135....After section 23 of the principal Act, the...

2021-05-31 PDF 225_53_2020_Order.pdf

2021-06-21 PDF order_206AB_and_206CCA_complaince_check.pdf

In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, in section...13, in sub-section (1), for the words, figures and letters...

Circular No. 14/2021 PDF circular_14_2021.pdf 2021-07-02 2021-07-02

Circular No. 13/2021 PDF Circular_13_2021.pdf 2021-06-30 2021-06-30

Notification No. 120/2021 [F. No. 370142/47/2021-TPL] / GSR 737(E) PDF Notification-120-2021.pdf 2021-10-13 2021-10-13

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...

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

245C and ending with the date on which the order under sub-section (1) of section...(3) or sub-section (6) or an order...

any income which has escaped assessment 14[or for imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

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

154, section 250, section 270A, section 271, section 271A, section 271J...

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...

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

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

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

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

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

(2), shall furnish the report referred to in the said sub-section, in respect of...(4) in accordance with sub-section (1). (6) The prescribed...

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

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

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...

10 or section 10A or section 10B or section 10BA or section 54 or...

for making fresh assessment in pursuance of an order under section 254 or section...(1) of section 153A in case of a...

(5) of section 139A, or to intimate such number as required by sub-section (5A)...or sub-section (5C) of that...

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

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

139, or in response to a notice under sub-section (1) of section 142, such return...89,] any relief allowable under an agreement under...

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

determined in the return processed under clause (a) of sub-section (1) of section...the total income assessed as per the provisions contained in...

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

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

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

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...

notice [] Time limit for notice 2[Time limit for notice. 149. (1) No notice under section...in a case, where a notice under section 153A, 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) of section 115WD or by notice given under sub-section (2) of the said section...(1) of...

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

—For the purposes of this section and section 148A, the information with the Assessing...—For the purposes of this...

instance, forward a draft of the proposed order of assessment (hereafter in this section...153 or section 153B, pass the assessment order under...

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

found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...

(2) of section 88. (2A) The provisions of sub-section (2) shall apply only to so...Now section 2(71) of the Companies Act,...

in this Act,— (i) it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...