[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
Penalty for failure to comply with the provisions of section 139A.
4 272B. [ Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original section 272B was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.]