Section 272BBBCentral Act
Section 272BBB: [ Penalty for failure to comply with the provisions of section 206-CA. [Inserted by Act 20 of 2002, Section 105 (w.e.f. 1.6.2002).]
[ Penalty for failure to comply with the provisions of section 206-CA. [Inserted by Act 20 of 2002, Section 105 (w.e.f. 1.6.2002).]
(1)
If a person ][fails to comply before the 1st day of October, 2004] [ Substituted by Act 23 of 2004, Section 58, for " fails to comply" (w.e.f. 1.10.2004).][with the provisions of section 206-CA, he shall, on an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten thousand rupees.(2)
No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed, is given an opportunity of being heard in the matter.] [Inserted by Act 20 of 2002, Section 105 (w.e.f. 1.6.2002).]Previous
Sec 272BB — [ Penalty for failure to comply with the provisions of section 203-A. [Inserted by Act 11 of 1987, Section 68 (w.e.f. 1.6.1987).]
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Sec 273 — [ False estimate of, or failure to pay, advance tax. [Substituted by Act 14 of 1969, Section 22, for Section 273 (w.e.f. 1.4.1970).]
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