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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 272A. - penalty for failure to answer ...

Bill

March 2, 2016

Amendment of section 272A. - penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - to include levy of penalty of ten thousand rupees for each default or failure to comply with a notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 or failure to comply with a direction issued under sub-section (2A) of section 142.

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  4. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

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  9. Levy of penalty u/s 272A(2)(k) - failure to deliver or cause to deliver a copy of the statement (e-TDS return and e-TCS return) within the time - assessee had a...

  10. Penalty u/s 271I - Penalty for failure to furnish information or furnishing inaccurate information u/s 195 - The amendment though came into effect from 16th December...

 

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