banner_ad

Penalty u/s 272A ?

162 views 6 replies
User Avatar

3 Points Posted on 09 July 2020
Whether penalty u/s 272A is an additional penalty for the purpose of Sec. 139(4A)/139(4C) or is in replacement of fees/penalty u/s 234F?
Reply Share Follow
On 09 July 2020 at 15:38 Report
Replies (6)
User Avatar

Practice
3235 Points Posted on 09 July 2020
It is an additional penalty
13 Reply
On 09 July 2020 at 15:55
User Avatar

Chartered Accountant
4524 Points Posted on 09 July 2020
Both are different section.
272A is a penalty for failure to answer questions, sign statements, furnish information, returns or statements.
25 Reply
On 09 July 2020 at 15:55
User Avatar

Practice
3235 Points Posted on 09 July 2020
It is an additional penalty
13 Reply
On 09 July 2020 at 15:55
User Avatar

Chartered Accountant
4524 Points Posted on 09 July 2020
25 Reply
On 09 July 2020 at 15:56
User Avatar

Practice
3235 Points Posted on 09 July 2020
It is an additional penalty
13 Reply
On 09 July 2020 at 15:56
User Avatar

3 Points Posted on 09 July 2020
Thank You for the reply, but isn't 234F a general provision whereas 272A a specific provision for the purpose of 139(4A)/(4C), and a specific provision always over rules the general one?
Reply
On 09 July 2020 at 15:58


CCI Pro
Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Threads

More recent discussions | Post

Related Threads
Loading

Latest Job Openings

View all
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details