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 transfer pricing report: statutory fixed penalty may be imposed for non-submission of accountant's report. If a person fails to furnish the accountant's report required by section 92E, the Assessing Officer may direct that the person pay a specified monetary ... Summary
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Penalty for failure to furnish transfer pricing report: statutory fixed penalty may be imposed for non-submission of accountant's report.
If a person fails to furnish the accountant's report required by section 92E, the Assessing Officer may direct that the person pay a specified monetary penalty as a sanction for non-submission of the transfer pricing/accountant's report under the Income-tax Act.
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