Laws and Bare Acts of India at

MyNation Foundation Online Law Library

Section 272A – Income Tax Act, 1961

Income Tax Act, 1961






(1) If any person, – (a) Being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or


(b) Refuses to sign any statement made by him in the course of any proceedings under this Act, which an income-tax authority may legally require him to sign; or


(c) To whom a summons is issued under sub-section (1) of section 131 either to attend to give evidence or produce books of account or other documents at a certain place and time omits to attend or produce books of account or documents at the place or time; or


(d) Fails to comply with the provisions of section 139A, he shall pay, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees for each such default or failure.

(2) If any person fails – (a) To comply with a notice issued under sub-section (6) of section 94; or


(b) To give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or 


(c) To furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 section 206C or section 285B; or

(d) To allow inspection of any register referred to in section 134 or of any entry in such register or to allow copies of such register or of any entry therein to be taken; or


(e) To furnish the return of income which he is required to furnish under sub-section (4A) of section 139 or to furnish it within the time allowed and in the manner required under that sub-section; or


(f) To deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or


(g) To furnish a certificate as required by section 203 or section 206C; or

(h) To deduct and pay tax as required by sub-section (2) of section 226; he shall pay, by way of penalty, a sum one hundred rupees, for every day during which the failure continues :


Provided that the amount of penalty for failures in relation to a declaration mentioned in section 197A, a certificate as required by section 203 and returns under sections 206 and 206C shall not exceed the amount of tax deductible or collectible, as the case may be.


(3) Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed – (a) In a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not lower in rank than Deputy Director or a Joint Commissioner, by such income-tax authority;


(b) In a case falling under clause (f) of sub-section (2), by the Chief Commissioner or Commissioner; and (c) in any other case, by the Joint Director or the Joint Commissioner.


(4) No order under this section shall be passed by any income-tax authority referred to in sub-section (3) unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter by such authority.


Explanation : In this section, “income-tax authority” includes a Director General, Director, Joint Director and an Assistant Director or Deputy Director while exercising the powers vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit in respect of the matters specified in sub-section (1) of section 131.


Related Judgements





Previous | Next


Income Tax Act, 1961 


Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2021 Laws and Bare Acts of India at

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation