March 7, 2018

Section – 271BB : Failure to subscribe to the eligible issue of capital

271BB. Whoever fails to subscribe any amount of subscription to the units issued under any […]
March 7, 2018

Section – 271BA : Penalty for failure to furnish report under section 92E

271BA. If any person fails to furnish a report from an accountant as required by […]
March 7, 2018

Section – 271B : Failure to get accounts audited

271B. If any person fails to get his accounts audited in respect of any previous […]
March 7, 2018

Section – 271AAB : Penalty where search has been initiated

271AAB. (1) The Assessing Officer may, notwithstanding anything contained in any other provisions of this […]
March 7, 2018

Section – 271AAA : Penalty where search has been initiated

271AAA. (1) The Assessing Officer may, notwithstanding anything contained in any other provisions of this […]
March 7, 2018

Section – 271AA : Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions

271AA. 71-74[(1)] Without prejudice to the provisions of 71-74[section 270A or] section 271 or section […]
March 7, 2018

Section – 271A : Failure to keep, maintain or retain books of account, documents, etc.

271A. Without prejudice to the provisions of 71-74[section 270A or] section 271, if any person […]
March 7, 2018

Section – 271 : Failure to furnish returns, comply with notices, concealment of income, etc.

271. (1) If the Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or […]
March 7, 2018

Section – 270AA : Immunity from imposition of penalty, etc.

270AA. (1) An assessee may make an application to the Assessing Officer to grant immunity […]
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