Income-tax Act, 1961

Section - 234G - Fee for default relating to statement or certificate

Fee for default relating to statement or certificate.

234G. (1) Without prejudice to the provisions of this Act, where,-

(a)	-	the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section (1) of section 35 fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of sub-section (1A) of that section; or
(b)	-	the institution or fund fails to deliver or cause to be delivered a statement within the time prescribed under clause (viii) of sub-section (5) of section 80G, or furnish a certificate prescribed under clause (ix) of the said sub-section,