ITA 1961 · Chapter XXI
Chapter XXI
Sections in this chapter
- 270
Section 270 — Failure to Furnish Information Regarding Securities (Omitted) (Omitted)
CHAPTER XXI — PENALTIES IMPOSABLE
- 270A
Section 270A — Penalty for Under-Reporting and Misreporting of Income
CHAPTER XXI — PENALTIES IMPOSABLE
- 270AA
Section 270AA — Immunity from Imposition of Penalty, Etc.
CHAPTER XXI — PENALTIES IMPOSABLE
- 271
Section 271 — Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.
CHAPTER XXI — PENALTIES IMPOSABLE
- 271-I
Section 271-I — Failure to Furnish Information or Furnishing Inaccurate Information under Section 195(6)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271A
Section 271A — Failure to Keep, Maintain or Retain Books of Account, Documents, Etc.
CHAPTER XXI — PENALTIES IMPOSABLE
- 271AA
Section 271AA — Failure to Keep and Maintain Information and Document re International - Specified Domestic Transactions
CHAPTER XXI — PENALTIES IMPOSABLE
- 271AAA
Section 271AAA — Penalty Where Search Has Been Initiated (Searches between 1-6-2007 and 30-6-2012)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271AAB
Section 271AAB — Penalty Where Search Has Been Initiated (Searches on or after 1-7-2012)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271AAC
Section 271AAC — Penalty in Respect of Certain Income (Sections 68 to 69D)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271AAD
Section 271AAD — Penalty for False Entry, Etc., in Books of Account
CHAPTER XXI — PENALTIES IMPOSABLE
- 271AAE
Section 271AAE — Benefits to Related Persons (Charitable - Religious Trusts and Institutions)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271B
Section 271B — Failure to Get Accounts Audited (Section 44AB)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271BA
Section 271BA — Failure to Furnish Report under Section 92E (Transfer-Pricing Accountant’s Report)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271BB
Section 271BB — Failure to Subscribe to Units of Capital (Omitted) (Omitted)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271C
Section 271C — Penalty for Failure to Deduct Tax at Source
CHAPTER XXI — PENALTIES IMPOSABLE
- 271CA
Section 271CA — Penalty for Failure to Collect Tax at Source (TCS)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271D
Section 271D — Penalty for Failure to Comply with the Provisions of Section 269SS (Cash Loans - Deposits)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271DA
Section 271DA — Penalty for Failure to Comply with the Provisions of Section 269ST (Cash Receipts of Rs. 2 Lakh or More)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271DB
Section 271DB — Penalty for Failure to Comply with the Provisions of Section 269SU (Prescribed Electronic Payment Modes)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271E
Section 271E — Penalty for Failure to Comply with the Provisions of Section 269T (Cash Repayment of Loans - Deposits)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271F
Section 271F — Failure to Furnish Return of Income (Pre-Assessment-Year 2018-19 — Sunset)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271FA
Section 271FA — Failure to Furnish Statement of Financial Transaction or Reportable Account (Section 285BA)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271FAA
Section 271FAA — Furnishing Inaccurate Statement of Financial Transaction or Reportable Account
CHAPTER XXI — PENALTIES IMPOSABLE
- 271FAB
Section 271FAB — Failure to Furnish Statement or Information or Document by an Eligible Investment Fund (Section 9A)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271FB
Section 271FB — Failure to Furnish Return of Fringe Benefits (Historic — FBT)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271G
Section 271G — Failure to Furnish Information or Document under Section 92D (Transfer Pricing)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271GA
Section 271GA — Failure to Furnish Information or Document under Section 285A (Indirect Transfer of Indian Assets)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271GB
Section 271GB — Failure to Furnish Report or Furnishing Inaccurate Report under Section 286 (Country-by-Country Report)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271GC
Section 271GC — Failure to Furnish Statement under Section 285 (Non-Resident Liaison Office, Etc.)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271H
Section 271H — Failure to Furnish TDS-TCS Statements or Furnishing Incorrect Information
CHAPTER XXI — PENALTIES IMPOSABLE
- 271J
Section 271J — Penalty for Furnishing Incorrect Information in Reports or Certificates (Accountants, Merchant Bankers, Registered Valuers)
CHAPTER XXI — PENALTIES IMPOSABLE
- 271K
Section 271K — Failure to Deliver Statements - Furnish Certificates under Sections 35 and 80G (Donation Reporting)
CHAPTER XXI — PENALTIES IMPOSABLE
- 272
Section 272 — Failure to Give Notice of Discontinuance (Omitted) (Omitted)
CHAPTER XXI — PENALTIES IMPOSABLE
- 272A
Section 272A — Penalty for Failure to Answer Questions, Sign Statements, Furnish Information, Returns or Statements, Allow Inspections, Etc.
CHAPTER XXI — PENALTIES IMPOSABLE
- 272AA
Section 272AA — Penalty for Failure to Comply with the Provisions of Section 133B
CHAPTER XXI — PENALTIES IMPOSABLE
- 272B
Section 272B — Penalty for Failure to Comply with the Provisions of Section 139A (PAN)
CHAPTER XXI — PENALTIES IMPOSABLE
- 272BB
Section 272BB — Penalty for Failure to Comply with the Provisions of Section 203A (TAN)
CHAPTER XXI — PENALTIES IMPOSABLE
- 272BBB
Section 272BBB — Penalty for Failure to Comply with the Provisions of Section 206CA (Tax Collection Account Number) — Spent
CHAPTER XXI — PENALTIES IMPOSABLE
- 273
Section 273 — False Estimate of, or Failure to Pay, Advance Tax (Pre-FA 1989 — Sunset)
CHAPTER XXI — PENALTIES IMPOSABLE
- 273A
Section 273A — Power to Reduce or Waive Penalty, Etc., in Certain Cases
CHAPTER XXI — PENALTIES IMPOSABLE
- 273AA
Section 273AA — Power of Principal Commissioner or Commissioner to Grant Immunity from Penalty (Pending Settlement-Type Cases)
CHAPTER XXI — PENALTIES IMPOSABLE
- 273B
Section 273B — Penalty Not to Be Imposed in Certain Cases (Reasonable Cause)
CHAPTER XXI — PENALTIES IMPOSABLE
- 274
Section 274 — Procedure
CHAPTER XXI — PENALTIES IMPOSABLE
- 275
Section 275 — Bar of Limitation for Imposing Penalties
CHAPTER XXI — PENALTIES IMPOSABLE