Penalty for non cooperation: sanctions apply for refusal to answer questions or furnish tax returns and records. Section 465 prescribes a fixed penalty for refusals to answer, sign statements, attend or produce books under summons, and non compliance with specified notices or directions, and a separate daily penalty for ongoing failures such as non filing of returns, non delivery of prescribed declarations, certificates or statements, refusal to allow inspection of registers, and failure to deduct and pay tax. Penalty amounts are subject to a cap for certain failures, and specified tiers of income tax authorities are empowered to impose the penalties.
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 cooperation: sanctions apply for refusal to answer questions or furnish tax returns and records.
Section 465 prescribes a fixed penalty for refusals to answer, sign statements, attend or produce books under summons, and non compliance with specified notices or directions, and a separate daily penalty for ongoing failures such as non filing of returns, non delivery of prescribed declarations, certificates or statements, refusal to allow inspection of registers, and failure to deduct and pay tax. Penalty amounts are subject to a cap for certain failures, and specified tiers of income tax authorities are empowered to impose the penalties.
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