In assessment year 2012-13, What is the time limit for levying penalty u/s 271F and 271(1)c?


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22 September 2021 In assessment year 2012-13, What is the time limit for levying penalty u/s 271F and 271(1)c?

26 September 2021 Section 271F-Failure to furnish the returns as required under Section 139(1) or by its proviso before the end of the relevant assessment year Note: Applicable up to AY 2017-18

Section 271(1)(c)-Concealment of the particulars of his income/fringe benefits or furnished inaccurate particulars of such income/fringe benefits

Note: Applicable up to AY 2016-17



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