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
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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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