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 133B: authorised officers may impose a sanction, subject to an opportunity to be heard. Where a person fails to comply with the obligations under section 133B, the Joint Commissioner, Assistant Director, Deputy Director or Assessing Officer ... Summary
Penalty for non-compliance with section 133B: authorised officers may impose a sanction, subject to an opportunity to be heard.
Where a person fails to comply with the obligations under section 133B, the Joint Commissioner, Assistant Director, Deputy Director or Assessing Officer may, by order, impose a monetary penalty; however, no such order can be passed without first giving the person an opportunity of being heard.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
