Section 271FBCentral Act
Section 271FB: [ Penalty for failure to furnish return of fringe benefits. [ Inserted by Act 18 of 2005, Section 59 (w.e.f. 1.4.2006).]
[ Penalty for failure to furnish return of fringe benefits. [ Inserted by Act 18 of 2005, Section 59 (w.e.f. 1.4.2006).]
- If an employer, who is required to furnish a return of fringe benefits, as required under sub-section (1) of section 115-WD, fails to furnish such return within the time prescribed under that sub-section, the Assessing Officer may direct that such employer shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues.]Previous
Sec 271FAB — [ Penalty for failure to furnish statement or information or document by an eligible investment fund. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
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Sec 271G — [ Penalty for failure to furnish information or document under section 92-D. [ Inserted by Act 14 of 2001, Section 91 (w.e.f. 1.4.2002).]
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