Section 271BACentral Act
Section 271BA: [ Penalty for failure to furnish report under section 92-E. [ Inserted by Act 14 of 2001, Section 89 (w.e.f. 1.4.2002).]
[ Penalty for failure to furnish report under section 92-E. [ Inserted by Act 14 of 2001, Section 89 (w.e.f. 1.4.2002).]
- If any person fails to furnish a report from an accountant as required by section 92-E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.]Previous
Sec 271B — [ Failure to get accounts audited. [Inserted by Act 21 of 1984, Section 30 (w.e.f. 1.4.1985).]
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Sec 271BB — [ Failure to subscribe to the eligible issue of capital. [Inserted by Act 12 of 1990, Section 43 (w.r.e.f. 1.4.1990).]
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