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          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.

          <h1>Penalty for failure to provide electronic payment facility imposes daily sanction; reasonable cause defense permitted, penalty imposed by tax authority.</h1> Section 271DB establishes a daily monetary penalty for persons who fail to provide the prescribed electronic payment facility required under the statutory payment-mode compliance regime. The penalty applies for each day the failure continues but is not imposable if the person proves good and sufficient reasons for the failure. The Joint Commissioner of Income-tax is authorised to impose any penalty under this section. The provision took effect from 1 November 2019.

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