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Insertion of new section 271J- Penalty for furnishing incorrect information in reports or certificates.

Clause 86 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 86 - Insertion of new section 271J. 86. After section 271-I of the Income-tax Act, the following section shall be inserted, namely:- Penalty for furnishing incorrect information in reports .....

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has furnished incorrect information in any report or certificate furnished under any provision of this Act or the rules made thereunder, the Assessing Officer or the Commissioner (Appeals) may direct that such accountant or merchant banker or registe .....

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b-section (2) of section 288; (b) merchant banker means Category I merchant banker registered with the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992); (c) regist .....

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