Penalty code 271 (1)(c)

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Querist : Anonymous

Querist : Anonymous (Querist)

08 June 2012 Sir,

i Recd a penalty notice u/s271(1)(c) for Rs.43704/-. I fill the Challan No 280, by selecting the Type 400(Tax on Regular Assessment). But while depositing the Challan Banker is asking for the Penalty Code. Can Any one help me what is the code for the same.

Amol S Joglekar

Amol S Joglekar (Expert)
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08 June 2012 For income tax it need not ask such question. I do that through SBI and ICICI. No such code like 11c N11c is prompted for by the site. Please send the screen shot.

Querist : Anonymous

Querist : Anonymous (Querist)

08 June 2012 But I submited the mannual challan.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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10 August 2024 When dealing with the payment of penalties under Section 271(1)(c) of the Income Tax Act, you need to use the correct penalty code on the challan. For penalties imposed under Section 271(1)(c), the following information is relevant:

### **Challan and Penalty Code for Section 271(1)(c)**

**1. **Challan Form 280:**
- **Challan Form:** Challan No. 280 is used for the payment of direct taxes, including income tax, penalties, and other related payments.

**2. **Type of Payment:**
- **Type 400:** For "Tax on Regular Assessment" or general payments.

**3. **Penalty Code:**
- **Penalty Code:** For penalties under Section 271(1)(c), you should use **“271”** in the penalty code field on the challan.

### **Steps for Payment**

1. **Fill Challan Form 280:**
- Select **Type 400** for "Tax on Regular Assessment".
- Enter the appropriate details including your PAN, assessment year, and other necessary information.

2. **Penal Code Entry:**
- In the "Penalty Code" field, write **"271"** for the penalty under Section 271(1)(c).

3. **Submit to Bank:**
- When submitting the manual challan to the bank, ensure you specify the penalty code as **"271"** in the appropriate field. The banker should recognize this code for penalties related to Section 271(1)(c).

### **In Summary**

- **Challan Form 280**
- **Type 400 (Tax on Regular Assessment)**
- **Penalty Code:** **271**

Ensure that all details are correctly filled out on the challan to avoid any issues. If you encounter any difficulties or the bank requires further clarification, you can also consult with a tax professional or contact the Income Tax Department for assistance.

Amol S Joglekar

Amol S Joglekar (Expert)
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24 February 2026 Noted. thank you very much

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