Indian Law

Income Tax Act 1961 Section 271FB imposes penalty for failure to furnish statement of tax deducted at source.

Income Tax Act Section 271G imposes penalties for failure to furnish TDS statements by deductors.

Income Tax Act Section 271GA imposes penalties for failure to file TDS statements within prescribed time limits.

Income Tax Act Section 271GB imposes penalties for failure to furnish statement of financial transaction or reportable account.

Income Tax Act Section 271H prescribes penalties for failure to furnish statements or information as required under the Act.

Income Tax Act, 1961 Section 271-I imposes penalty for failure to furnish return of income within prescribed time.

Income Tax Act, 1961 Section 272 covers penalties for various defaults including failure to comply with tax provisions.

Income Tax Act, 1961 Section 272A prescribes penalties for failure to comply with TDS/TCS provisions by deductors or collectors.

Income Tax Act, 1961 Section 272AA mandates quoting PAN in specified documents to ensure tax compliance and avoid penalties.

Income Tax Act Section 272B penalizes failure to comply with TDS/TCS provisions, ensuring timely tax collection and compliance.

Income Tax Act Section 272BB penalizes failure to comply with TDS/TCS statement filing requirements under the Act.

Income Tax Act Section 272BBB imposes penalties for failure to comply with TDS/TCS provisions under the Act.

Income Tax Act, 1961 Section 273 deals with the power to waive penalties for genuine mistakes or reasonable cause.

Income Tax Act, 1961 Section 273A deals with the waiver of penalties for failure to comply with certain provisions.

Income Tax Act 1961 Section 273AA allows condonation of delay in filing appeals under specified conditions.

Income Tax Act, 1961 Section 273B provides relief from penalty for genuine mistakes in tax compliance.

Income Tax Act, 1961 Section 274 covers appeals and revisions by the Commissioner of Income Tax.

Income Tax Act, 1961 Section 275 deals with penalties for concealment of income or furnishing inaccurate particulars.

Income Tax Act Section 275A deals with penalties for failure to comply with summons, directions, or requisitions under the Act.

Income Tax Act Section 275B mandates furnishing of information by specified entities to aid tax administration and compliance.

Income Tax Act, 1961 Section 276 deals with prosecution for failure to comply with tax obligations.

Income Tax Act, 1961 Section 276A prescribes prosecution for failure to comply with tax notices or summons.

Income Tax Act Section 276AA mandates quoting PAN in specified financial transactions to ensure tax compliance and traceability.

Income Tax Act, 1961 Section 276AB penalizes failure to file TDS statements within prescribed time limits.

Income Tax Act Section 276B deals with prosecution for failure to pay tax deducted at source (TDS).

Income Tax Act Section 276BB prescribes prosecution for failure to pay tax deducted at source within specified time.

Income Tax Act, 1961 Section 276C deals with prosecution for willful attempt to evade tax or furnish false statements.

Income Tax Act Section 276CC prescribes punishment for failure to file income tax returns within due dates.

Income Tax Act Section 276D prescribes penalties for failure to deduct or pay TDS as required under the Act.

Income Tax Act, 1961 Section 277 deals with penalties for failure to keep, maintain, or retain books of account or documents.

Income Tax Act Section 277A mandates furnishing of information about transactions in immovable property to prevent tax evasion.

Income Tax Act, 1961 Section 278 deals with prosecution for failure to comply with tax-related obligations.

Income Tax Act, 1961 Section 278A prescribes penalties for failure to comply with TDS provisions under the Act.

Income Tax Act, 1961 Section 278AA deals with prosecution for failure to comply with summons or notices under the Act.

Income Tax Act, 1961 Section 278AB empowers authorities to attach property for tax recovery and enforcement.

Income Tax Act, 1961 Section 278B empowers the tax authorities to attach property during prosecution to secure tax recovery.

Income Tax Act, 1961 Section 278C details penalties for failure to comply with tax authorities' summons or directions.

Income Tax Act, 1961 Section 279 deals with prosecution for failure to comply with certain notices or requirements.

Income Tax Act, 1961 Section 279A defines 'specified person' for TDS and TCS provisions under the Act.

Income Tax Act, 1961 Section 279B deals with penalties for failure to comply with TDS/TCS provisions.

Income Tax Act Section 280 deals with penalties for failure to furnish return of income or comply with notices.

Income Tax Act, 1961 Section 280A defines penalties for concealment of income or furnishing inaccurate particulars by taxpayers.

Income Tax Act Section 280B outlines penalties for failure to deduct or pay tax at source under TDS provisions.

Income Tax Act, 1961 Section 281 covers penalties for failure to comply with tax notices or orders.

Income Tax Act, 1961 Section 281A deals with the power to issue directions for recovery of tax, interest, penalty, or other sums.

Income Tax Act, 1961 Section 282 mandates proper maintenance of books of account and documents by taxpayers and professionals.

Income Tax Act, 1961 Section 282A mandates electronic filing of appeals to streamline tax dispute resolution.

Income Tax Act, 1961 Section 283 empowers tax authorities to summon persons for inquiry or investigation.

Income Tax Act, 1961 Section 284 empowers authorities to enter premises for search and seizure to prevent tax evasion.

Income Tax Act, 1961 Section 285 mandates furnishing of information by specified entities to the tax authorities.

Income Tax Act, 1961 Section 285A mandates furnishing of annual information returns by specified persons to ensure tax compliance.

Income Tax Act, 1961 Section 285B mandates furnishing of annual information returns by specified entities for tax compliance.

Income Tax Act, 1961 Section 286 restricts the filing of appeals by the revenue against certain orders.

Income Tax Act Section 287 mandates audit of accounts for certain assesses to ensure accurate tax compliance.

Income Tax Act, 1961 Section 288 empowers the Central Board of Direct Taxes to authorize officers for tax administration and enforcement.

Income Tax Act, 1961 Section 288A deals with the procedure for filing appeals to the Income Tax Appellate Tribunal.

Income Tax Act, 1961 Section 289 mandates audit of accounts by a chartered accountant for certain entities.

Income Tax Act, 1961 Section 290 empowers the Central Government to make rules for effective tax administration.

Income Tax Act, 1961 Section 291 prescribes penalties for failure to comply with TDS provisions and related defaults.

Income Tax Act Section 292 mandates preservation of accounts and documents for tax audits and assessments.