Section 271 to 298 of Income Tax Act 1961
What is Failure to furnish returns, comply with notices,
concealment of income, etc?
Section
271 of Income Tax Act 1961
What is Failure to keep, maintain or retain books of
account, documents, etc? What is Penalty for failure to keep
and maintain information and document, etc., in respect of
certain transactions?
Section
271A and 271AA of Income Tax Act 1961
What is Penalty where search has been initiated? What is
Penalty where search has been initiated?
Section
271AAA and 271AAB of Income Tax Act 1961
Section 271AAC Penalty in respect of certain income
Section 271AAD Penalty for false entry, etc., in books of
account
What is the meaning of Failure to get accounts audited? What
is the Penalty for failure to furnish report under section
92E?
Section
271B and 271BA of Income Tax Act 1961
What is the meaning of Failure to subscribe to the eligible
issue of capital? What is Penalty for failure to deduct tax
at source?
Section
271BB and 271C of Income Tax Act 1961
What is Penalty for failure to collect tax at source? What
is Penalty for failure to comply with the provisions of
section 269SS?
Section
271CA and 271D of Income Tax Act 1961
Section 271DA Penalty for failure to comply with provisions
of section 269ST
Section 271DB Penalty for failure to comply with provisions
of section 269SU
What is Penalty for failure to comply with the provisions of
section 269T? What is Penalty for failure to furnish return
of income?
Section
271E and 271F of Income Tax Act 1961
What is Penalty for failure to furnish statement of
financial transaction or reportable account? What is Penalty
for furnishing inaccurate statement of financial transaction
or reportable account?
Section
271FA and 271FAA of Income Tax Act 1961
What is
Penalty for failure to furnish statement or information or
document by an eligible investment fund? What is Penalty for
failure to furnish return of fringe benefits?
Section
271FAB and 271FB of Income Tax Act 1961
What is
Penalty for failure to furnish information or document under
section 92D? What is Penalty for failure to furnish
information or document under section 285A?
Section
271G and 271GA of Income Tax Act 1961
Section 271GB Penalty for failure to furnish report or for
furnishing inaccurate report under section 286
What is
Penalty for failure to furnish statements, etc? What is
Penalty for failure to furnish information or furnishing
inaccurate information under section 195?
Section
271H and 271I of Income Tax Act 1961
Section 271J Penalty for furnishing incorrect information in
reports or certificates
Section 271K Penalty for failure to furnish statements, etc
What is
Penalty for failure to answer questions, sign statements,
furnish information, returns or statements, allow
inspections, etc?
Section
272A of Income Tax Act 1961
What is
Penalty for failure to comply with the provisions of section
133B? What is Penalty for failure to comply with the
provisions of section 139A?
Section
272AA and 272B of Income Tax Act 1961
What is
Penalty for failure to comply with the provisions of section
203A? Penalty for failure to comply with the provisions of
section 206CA?
Section
272BB and 272BBB of Income Tax Act 1961
What is
False estimate of, or failure to pay, advance tax? What is
Power to reduce or waive penalty, etc., in certain cases?
Section
273 and 273A of Income Tax Act 1961
What is
Power of [Principal Commissioner or] Commissioner to grant
immunity from penalty? What is the meaning Penalty not to be
imposed in certain cases?
Section
273AA and 273B of Income Tax Act 1961
What is
Procedure? What is Bar of limitation for imposing penalties?
Section
274 and 275 of Income Tax Act 1961
What is
Contravention of order made under sub-section (3) of section
132? What is Failure to comply with the provisions of clause
(iib) of sub-section (1) of section 132?
Section
275A and 275B of Income Tax Act 1961
What is
Removal, concealment, transfer or delivery of property to
thwart tax recovery? What is Failure to comply with the
provisions of sub-sections (1) and (3) of section 178?
Section
276 and 276A of Income Tax Act 1961
What is
Failure to comply with the provisions of sections 269UC,
269UE and 269UL? What is Failure to pay tax to the credit of
Central Government under Chapter XII-D or XVII-B?
Section
276AB and 276B of Income Tax Act 1961
What is
Failure to pay the tax collected at source? What is Willful
attempt to evade tax, etc?
Section
276BB and 276C of Income Tax Act 1961
What is
Failure to furnish returns of income? What is Failure to
furnish return of income in search cases?
Section
276CC and 276CCC of Income Tax Act 1961
What is
Failure to produce accounts and documents? What is False
statement in verification, etc?
Section
276D and 277 of Income Tax Act 1961
What is
Falsification of books of account or document? What is
Abetment of false return?
Section
277A and 278 of Income Tax Act 1961
What is
Punishment for second and subsequent offences? What is
Punishment not to be imposed in certain cases?
Section
278A and 278AA of Income Tax Act 1961
What is
Power of Principal Commissioner or Commissioner to grant
immunity from prosecution? What is Offences by companies?
Section
278AB and 278B of Income Tax Act 1961
What is
Offences by Hindu undivided families? What is Presumption as
to assets, books of account, etc., in certain cases?
Section
278C and 278D of Income Tax Act 1961
What is
Presumption as to culpable mental state? What is Prosecution
to be at instance of [Principal Chief Commissioner or] Chief
Commissioner or [Principal Commissioner or] Commissioner?
Section
278E and 279 of Income Tax Act 1961
What is
the meaning Certain offences to be non-cognizable? What is
Proof of entries in records or documents?
Section
279A and 279B of Income Tax Act 1961
What is
Disclosure of particulars by public servants? What is
Special Courts? Section 280 and 280A of Income Tax Act 1961
What is
Offences triable by Special Court? What is Trial of offences
as summons case? Section 280B and 280C of Income Tax Act 1961
What is
Application of Code of Criminal Procedure, 1973 to
proceedings before Special Court? What are Certain transfers
to be void? Section 280D and 281 of Income Tax Act 1961
What is
Provisional attachment to protect revenue in certain cases?
What is the form of Service of notice generally? Section 281B and 282 of Income Tax Act 1961
What is
Authentication of notices and other documents? What is
Service of notice when family is disrupted or firm, etc., is
dissolved? Section 282A and 283 of Income Tax Act 1961
What is
Service of notice in the case of discontinued business? What
is Submission of statement by a non-resident having liaison
office? Section 284 and 285 of Income Tax Act 1961
What is
Furnishing of information or documents by an Indian concern
in certain cases? What is Submission of statements by
producers of cinematograph films? Section 285A and 285B of Income Tax Act 1961
What is
Obligation to furnish statement of financial transaction or
reportable account? What is Publication of information
respecting assessees in certain cases? Section 285BA and 287 of Income Tax Act 1961
Section 285BB Annual information statement
Section 286 Furnishing of report in respect of international
group
What is
Appearance by registered valuer in certain matters? What is
Appearance by authorised representative? Section 287A and 288 of Income Tax Act 1961
What is
Rounding off of income? What is Rounding off amount payable
and refund due? Section 288A and 288B of Income Tax Act 1961
What is
the meaning Receipt to be given? What is Indemnity? What is
Power to tender immunity from prosecution? Section 289, 290 and 291 of Income Tax Act 1961
What is
Cognizance of offences? Section 360 of the Crpc and the
Probation of Offenders Act, 1958, not to apply? What is the
meaning of Return of income, etc., not to be invalid on
certain grounds? Section 292, 292A and 292B of Income Tax Act 1961
What is
Notice deemed to be valid in certain circumstances? What is
Presumption as to assets, books of account, etc? Section 29bb and 292C of Income Tax Act 1961
What is
Authorisation and assessment in case of search or
requisition? What is Bar of suits in civil courts? Section 292CC and 293 of Income Tax Act 1961
What is
Power to make exemption, etc., in relation to participation
in the business of prospecting for, extraction, etc., of
mineral oils? What is Power of Central Government or Board
to condone delays in obtaining approval? Section 293a and 293b of Income Tax Act 1961
What is
Power to withdraw approval? What is the meaning Act to have
effect pending legislative provision for charge of tax? Section 293c and 294 of Income Tax Act 1961
Section 293D Faceless approval or registration
What is
Power to make exemption, etc., in relation to certain Union
territories? What is Power to make rules? Section 294a and 295 of Income Tax Act 1961
What is
Rules and certain notifications to be placed before
Parliament? What are Repeals and savings? What is power to
remove difficulties? Section 296, 297 and 298 of Income Tax Act 1961
