Section 271B of the Income Tax Act
Section 271B of the Income Tax Act: Failure to get accounts audited If any person fails to get his accounts...
Section 271AAE of the Income Tax Act
Following section 271AAE shall be inserted after section 271AAD by the Finance Act, 2022, w.e.f. 1-4-2023: Section 271AAE of the...
Section 271AAD of the Income Tax Act
Section 271AAD of the Income Tax Act: Penalty for false entry, etc., in books of account (1) Without prejudice to...
Section 271AAC of the Income Tax Act
Section 271AAC of the Income Tax Act: Penalty in respect of certain income (1) The Assessing Officer or the Commissioner...
Section 271AAB of the Income Tax Act
Section 271AAB of the Income Tax Act: Penalty where search has been initiated (1) The Assessing Officer or the Commissioner...
Section 271AAA of the Income Tax Act
Section 271AAA of the Income Tax Act: Penalty where search has been initiated (1) The Assessing Officer may, notwithstanding anything...
Section 271AA of the Income Tax Act
Section 271AA of the Income Tax Act: Penalty for failure to keep and maintain information and document, etc., in respect...
Section 271A of the Income Tax Act
Section 271A of the Income Tax Act: Failure to keep, maintain or retain books of account, documents, etc. Without prejudice...
Section 271 of the Income Tax Act
Section 271 of the Income Tax Act: Failure to furnish returns, comply with notices, concealment of income, etc. (1) If...
Section 270AA of the Income Tax Act
Section 270AA of the Income Tax Act: Immunity from imposition of penalty, etc (1) An assessee may make an application...