March 7, 2018

Section – 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

275B. If a person who is required to afford the authorised officer the necessary facility […]
March 7, 2018

Section – 275A : Contravention of order made under sub-section (3) of section 132

275A. Whoever contravenes any order referred to in the second proviso to sub-section (1) or […]
March 7, 2018

Section – 275 : Bar of limitation for imposing penalties

275. (1) No order imposing a penalty under this Chapter shall be passed— (a) in […]
March 7, 2018

Section – 274 : Procedure

274. (1) No order imposing a penalty under this Chapter shall be made unless the […]
March 7, 2018

Section – 273B : Penalty not to be imposed in certain cases

273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section […]
March 7, 2018

Section – 273AA : Power of 7[Principal Commissioner or] Commissioner to grant immunity from penalty

273AA. (1) A person may make an application to the Principal Commissioner or Commissioner for […]
March 7, 2018

Section – 273A : Power to reduce or waive penalty, etc., in certain cases

273A. (1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner may, in […]
March 7, 2018

Section – 273 : False estimate of, or failure to pay, advance tax46

273. (1) If the Assessing Officer, in the course of any proceedings in connection with […]
March 7, 2018

Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA

272BBB. (1) If a person fails to comply before the 1st day of October, 2004 […]
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