271BBFailure to subscribe to the eligible issue of capital.
[Omitted by the Finance Act, 2025, w.e.f. 1-4-2025.]
Chapter XXI · Penalties Imposable
[Omitted by the Finance Act, 2025, w.e.f. 1-4-2025.]
Section 271BB 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.