Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure 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-B - REQUIREMENT 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 may, by order, impose a monetary penalty; however, no such order can be passed without first giving the person an opportunity of being heard.
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.
Provisions expressly mentioned in the judgment/order text.
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.
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