Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXI · Penalties Imposable

271BAPenalty for failure to furnish report under section 92E.

Section 271BA · Chapter XXI · page 970 of the Act

If any person fails to furnish a report from an accountant as required by section 92E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.

Other provisions that mention Section 271BA

Section 271BA of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.