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          Income Tax

          When penalty under Section 271DB shall be imposed?

          FAQs on Penalty provision under IT Act

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          Failure to provide prescribed electronic payment facility can attract penalty under Section 271DB when turnover threshold is exceeded. Penalty under Section 271DB is triggered when a person carrying on business whose total sales, turnover or gross receipts in the immediately preceding previous year exceed Rs. 50 crores fails to provide the facility to accept payments by the prescribed electronic modes specified in Section 269SU.
                            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 provide prescribed electronic payment facility can attract penalty under Section 271DB when turnover threshold is exceeded.

                                  Penalty under Section 271DB is triggered when a person carrying on business whose total sales, turnover or gross receipts in the immediately preceding previous year exceed Rs. 50 crores fails to provide the facility to accept payments by the prescribed electronic modes specified in Section 269SU.


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