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sec.of income tax

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01 July 2010 iknow about sec.271f & 72A
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CA Gopal Somani

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CA Gopal Somani (Querist)
01 July 2010 on my mail id
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CA. BIJENDER KR. BANSAL

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CA. BIJENDER KR. BANSAL (Expert)
01 July 2010 Section 72 A : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.

if you required detailed anaylsis 72A , then me mail id.

Section 271F :Penalty for failure to furnish return of income
271F.If a person who is required to furnish a return of his income, as required under sub-section (1) of section 139 or by the provisos to that sub-section, fails to furnish such return before the end of the relevant assessment year, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of five thousand rupees.]
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