Penalty under Section 271J applies when specified professionals submit incorrect information in statutory reports or certificates. Penalty under Section 271J arises where a specified professional furnishes incorrect information in a report or certificate required under the Income Tax Act or rules thereunder, targeting Chartered Accountants, Merchant Bankers, and Registered Valuers whose statutory reports or certificates contain materially incorrect information.
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 under Section 271J applies when specified professionals submit incorrect information in statutory reports or certificates.
Penalty under Section 271J arises where a specified professional furnishes incorrect information in a report or certificate required under the Income Tax Act or rules thereunder, targeting Chartered Accountants, Merchant Bankers, and Registered Valuers whose statutory reports or certificates contain materially incorrect information.
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