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CMS 1.0 102520000000140189 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...

any order of assessment under sub-section (3) of section 143 or section 144, where..., section...

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....

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...

(1) or sub-section (4) of section 139 has been furnished by an assessee and tax...89; (iv) any relief of tax or deduction of tax claimed under...

154, section 250, section 270A, section 271, section 271A 90[, section...

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

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

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

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

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

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

(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...

148 or section 153A or section 153C could not have been issued at that time on account...(1) of this section or...

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...

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...

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

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

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...

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

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

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

any income which has escaped assessment 72[or for imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

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

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

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

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

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

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

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

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

(1) or sub-section (4) 15a[or sub-section (8A)] of section 139, or in response to...under...

192A or section 193 or section 194A or section 194D or section 194DA or...

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

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

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

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

in respect of the undisclosed income referred to in sub-section (1) or sub-section...of return of income under sub-section...

(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...

(2), shall furnish the report referred to in the said sub-section, in respect of...(1) of section 90 or sub-section (1) of...

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

(1) of section 285BA, who is required to furnish a statement under that section,...(6) of section 285BA, 54[then, the...

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

instance, forward a draft of the proposed order of assessment (hereafter in this section...(2). (4) The Assessing Officer shall, notwithstanding anything contained in...

If any person convicted of an offence under section 276B 69-70[or section 276BB]...or sub-section (1) of...

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

of the deductions under 26[section 87A or section 88E] shall not, in any case, exceed...Substituted for "section 87A or...

to sub-section (1) of section 194R; (iv) the proviso to sub-section (1) of section...194S; or]...