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Section 272BB – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 272BB. PENALTY FOR FAILURE TO COMPLY WITH THE PROVISIONS OF SECTION 203A.

 

 

(1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the Assessing Officer pay, by way of penalty, a sum which may extend to five thousand rupees.

 

(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter.

 

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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