Gift-Tax Act, 1958
Section - 17 - Penalty for failure to furnish returns, to comply
56[Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc.17. (1) If the 57[Assessing Officer], 58[Deputy Commissioner (Appeals)], 59[Commissioner (Appeals),] 60[Chief Commissioner or Commissioner] or Appellate Tribunal, in the course of any proceedings under this Act, is satisfied that any person-
he or it may, by order in writing, direct that such person shall pay by way of penalty-
| (a) | - | 61[***] |
| (b) | - | has 62[***] failed to comply with a notice under sub-section (2) or sub-section (4) of section 15; or |
| (c) | - | has concealed the particulars of any gift or deliberately furnished inaccurate particulars thereof, |
| (i) | - | Google Play store
22 September 2026
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