India - Income Tax Act 2010 - Saarc

S. 272B I.T. ACT, 1961 1.916(4) No order under this section shall be passed by any income-tax authorityreferred to in sub-section (3) unless the person on whom the penalty is proposedto be imposed is given an opportunity of being heard in the matter by suchauthority.Explanation.—In this section, “income-tax authority” includes a DirectorGeneral, Director, 3 [Joint] Director and an Assistant Director 4 [or Deputy Director]while exercising the powers vested in a court under the Code of CivilProcedure, 1908 (5 of 1908), when trying a suit in respect of the matters specifiedin sub-section (1) of section 131.]5[Penalty for failure to comply with the provisions of section 133B.272AA. (1) If a person 6 [***] fails to comply with the provisions of section133B, he shall, on an order passed by the 7 [Joint Commissioner], 8 [AssistantDirector] 9 [or Deputy Director] or the 10 [Assessing] Officer, as the case maybe, 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 thepenalty is proposed to be imposed is given an opportunity of being heard in thematter.11[Penalty for failure to comply with the provisions of section 139A.272B. (1) If a person fails to comply with the provisions of section 139A, theAssessing Officer may direct that such person shall pay, by way ofpenalty, a sum of ten thousand rupees.(2) If a person who is required to quote his permanent account number in anydocument referred to in clause (c) of sub-section (5) of section 139A, or tointimate such number as required by sub-section (5A) 12 [or sub-section (5C)] ofthat section, quotes or intimates a number which is false, and which he eitherknows or believes to be false or does not believe to be true, the Assessing Officermay direct that such person shall pay, by way of penalty, a sum of ten thousandrupees.3. Substituted for “Deputy” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.4. Inserted, ibid.5. Inserted by the Finance Act, 1986, w.e.f. 13-5-1986.6. Words “, without reasonable cause,” omitted by the Taxation Laws (Amendment &Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986.7. Substituted for “Deputy Commissioner” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.Earlier, “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner”by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.8. Substituted for “Assistant Director of Inspection” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988.9. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.10. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.11. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. Earlier section 272B was inserted by theTaxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, further amended by the TaxationLaws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986 and later onomitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.12. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005.