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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

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When penalty under Section 271B may be imposed?

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Failure to obtain or furnish audit report triggers potential penalty under income tax law for missed audit deadlines. Penalty under Section 271B is attracted when a person fails to obtain an audit of accounts or fails to furnish the audit report required by Section 44AB in the prescribed forms (Form 3CA, Form 3CB or Form 3CD) by the due date, making timely submission of the specified audit reports the operative condition for penalty.

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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.

Failure to obtain or furnish audit report triggers potential penalty under income tax law for missed audit deadlines.

Penalty under Section 271B is attracted when a person fails to obtain an audit of accounts or fails to furnish the audit report required by Section 44AB in the prescribed forms (Form 3CA, Form 3CB or Form 3CD) by the due date, making timely submission of the specified audit reports the operative condition for penalty.

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Failure to obtain or furnish audit report triggers potential penalty under income tax law for missed audit deadlines.

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