https://www.taxtmi.com/acts?id=3432 Section 272A imposes penalties for refusal to answer questions, sign statements, attend or produce documents, and for failures to furnish returns, statements, declarations, certificates, or to allow inspections or deduct and pay tax. Certain defaults attract a fixed penalty while others attract a daily penalty for each day of continuance, with specific caps where applicable. The appropriate income-tax authority imposes penalties after giving the person an opportunity to be heard, and the section supplies a definition of "income-tax authority" for these purposes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 08 Aug 2025 12:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3432 Section 272A imposes penalties for refusal to answer questions, sign statements, attend or produce documents, and for failures to furnish returns, statements, declarations, certificates, or to allow inspections or deduct and pay tax. Certain defaults attract a fixed penalty while others attract a daily penalty for each day of continuance, with specific caps where applicable. The appropriate income-tax authority imposes penalties after giving the person an opportunity to be heard, and the section supplies a definition of "income-tax authority" for these purposes. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3432