section 271BA
Penalty for failure to furnish report under section 92E.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XXI PENALTIES IMPOSABLE
Statutory text
If any person fails to furnish a report from an accountant as required by section 92E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.]
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