Penalty for failure to comply with 1(1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the 2 Assessing Officer, pay, by way of penalty, 3 a sum of ten thousand rupees.
4 (1A) If a person who is required to quote his "tax deduction account number" or, as the case may be, "tax collection account number" or "tax deduction and collection account number" in the challans or certificates or statements or other documents referred to in sub-section (2) of section 203A, quotes a number which is false, and which he either knows or believes to be false or does not believe to be true, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees.
(2) No order under sub-section (1) 4 or sub-section (1A) 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.
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1. Ins. by Act 11 of 1987, s. 68 (w.e.f. 1-6-1987).
2. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
3. Subs. by Act 14 of 2001, s. 93, for "a sum which may extend to five thousand
rupees" (w.e.f. 1-6-2001).
4. Ins. by Act 21 of 2006, s. 54 (w.e.f. 1-6-2006).
Section 271G Penalty for failure to furnish information or document under section 92D
Section 271GA Penalty for failure to furnish information or document under section 285A
Section 271H Penalty for failure to furnish statements, etc
Section 271J Penalty for furnishing incorrect information in reports or certificates
Section 272AA Penalty for failure to comply with the provisions of section 133B
Section 272B Penalty for failure to comply with the provisions of section 139A
Section 272BB Penalty for failure to comply with the provisions of section 203A
Section 272BBB Penalty for failure to comply with the provisions of section 206CA