Income-tax Act, 1961
Section - 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. 272A. (1) If any person,-
| (a) | - | being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or |
| (b) | - | refuses to sign any statement made by him in the course of any proceedings under this Act, which an income-tax authority may legally require him to sign; or |
| (c) | - | to whom a summons is issued under sub-section (1) of section 131 either to attend to give evidence or produce books of account or other documents at a certain place and time omits to attend or produce books of account or documents at the place or time; or |
| (d) | - | fails to comply with a notice under sub-section (1) o .... To read the full section download the app from Google Play store
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifieVakilsearch.com Chennai CA Inter View Details
Featured
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT, CA SemiQualifiedVakilsearch.com Chennai CA Inter View Details
CCI
Pro
Follow
|
CAclubindia
