Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Penalty for non-compliance with section 206CA requires an assessing officer to impose a fixed penalty after hearing. Where a person failed to comply with section 206CA before 1st October 2004, the Assessing Officer may, by order, impose a fixed penalty of ten thousand ... Summary
Penalty for non-compliance with section 206CA requires an assessing officer to impose a fixed penalty after hearing.
Where a person failed to comply with section 206CA before 1st October 2004, the Assessing Officer may, by order, impose a fixed penalty of ten thousand rupees for that failure; no such order may be passed unless the person proposed to be penalised is given an opportunity of being heard.
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