https://www.taxtmi.com/acts?id=38815 Section 271K empowers the Assessing Officer to direct a penalty for failure to deliver statements or to furnish prescribed certificates by research associations, universities, colleges, certain companies claiming deductions, and institutions or funds providing donation certificates, where those statements or certificates are not submitted within the time or form required, thereby creating a monetary compliance consequence for institutional non filing under the deduction and donation regimes. en-us Wed, 01 Apr 2020 14:10:05 +0530 Thu, 07 Aug 2025 17:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38815 Section 271K empowers the Assessing Officer to direct a penalty for failure to deliver statements or to furnish prescribed certificates by research associations, universities, colleges, certain companies claiming deductions, and institutions or funds providing donation certificates, where those statements or certificates are not submitted within the time or form required, thereby creating a monetary compliance consequence for institutional non filing under the deduction and donation regimes. Act-Rules Income Tax Wed, 01 Apr 2020 14:10:05 +0530 https://www.taxtmi.com/acts?id=38815