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Indian Income Tax Act, 1961
 
Chapter XXI
 
Penalties Imposable
 
Section No. Particulars
271   Failure to furnish returns, comply with notices, concealment of income, etc.



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



271AA   Penalty for failure to keep and maintain information and document in respect of international transaction



271AAA   Penalty where search has been initiated



271B   Failure to get accounts audited



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



271BB   Failure to subscribe to the eligible issue of capital



271C   Penalty for failure to deduct tax at source



271CA   Penalty for failure to collect tax at source



271D   Penalty for failure to comply with the provisions of section 269SS



271E   Penalty for failure to comply with the provisions of section 269T



271F   Penalty for failure to furnish return of income



271FA   Penalty for failure to furnish annual information return



271FB   Penalty for failure to furnish return of fringe benefits



271G   Penalty for failure to furnish information or document under section 92D



272A   Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.



272AA   Penalty for failure to comply with the provisions of section 133B



272B   Penalty for failure to comply with the provisions of section 139A



272BB   Penalty for failure to comply with the provisions of section 203A



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



273   False estimate of, or failure to pay, advance tax



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



273AA   Power of Commissioner to grant immunity from penalty



273B   Penalty not to be imposed in certain cases



274   Procedure



275   Bar of limitation for imposing penalties



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