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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 submit statement imposes daily sanction and fixed cap for extended non-compliance under new provision.</h1> A new provision authorises the Assessing Officer to direct payment of a penalty where a person required to furnish the statement under section 285 fails to do so within the prescribed period, prescribing a daily penalty for failures not exceeding three months and a fixed penalty for any other case, effective from the 1st day of April, 2025.

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