Section 272AA
Penalty for failure to comply with the provisions of section 133B. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
2(1) If a person
3*** fails to comply with the provisions of section 133B, he shall, on an order passed by the
Joint
Commissioner, 1Assistant Director or Deputy Director or the 4Assessing Officer, as the case may be,
pay, by way of penalty, a sum which may extend to one 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.
(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.
Notes
1. Subs. by Act 21 of 1998, s. 3, for “Assistant Director” (w.e.f. 1-10-1998).
2. Ins. by Act 23 of 1986, s. 35 (w.e.f. 13-5-1986).
3. The words “, without reasonable cause,” omitted by Act 46 of 1986, s. 20 (w.e.f. 10-9-1986).
4. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f.1-4-1988).
2. Ins. by Act 23 of 1986, s. 35 (w.e.f. 13-5-1986).
3. The words “, without reasonable cause,” omitted by Act 46 of 1986, s. 20 (w.e.f. 10-9-1986).
4. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f.1-4-1988).