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 failure to furnish return: authority may impose statutory penalty where required returns are not filed within assessment year. Where a person required to furnish a return under section 139 (including provisos) fails to furnish it before the end of the relevant assessment year, the ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Penalty for failure to furnish return: authority may impose statutory penalty where required returns are not filed within assessment year.
Where a person required to furnish a return under section 139 (including provisos) fails to furnish it before the end of the relevant assessment year, the Assessing Officer may direct payment of a specified penalty; the section does not apply to returns required for assessment years commencing on or after 1 April 2018.
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