(1) If a person fails to comply with the provisions of section 397, the Assessing Officer may impose a penalty of ten thousand rupees on him. (2) If a person, required to quote his Tax Deduction and Collection Account Number in documents (such as challans, certificates, or statements) referred to in section 397(1)(b), quotes a number […]

(1) Irrespective of anything contained in this Act, the Principal Commissioner or Commissioner may, whether on his own motion or otherwise, at his discretion reduce or waive the penalty imposed or imposable under section 439 if he is satisfied that such person,––(a) before the Assessing Officer detected any concealment of particulars of income or of

Irrespective of anything contained in the provisions of section 441 or 442 or 446 or 447 or 448 or 449 or 450 or 451 or 454 or 455 or 456 or 457 or 458 or 459 or 460 or 461 or 462 or 463 or 465(1)(c) or 465(1)(d) or 465(2)(c) or 465(2)(d) or 466 or

(1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.(2) No order imposing a penalty under this Chapter shall be made without the prior approval of the Joint Commissioner—(a) where the penalty exceeds ten thousand rupees, by

(1) No order imposing a penalty under this Chapter shall be passed after the expiry of six months from the end of the quarter in which—(a) the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, if the relevant assessment or other order is not the subject-matter

Whoever contravenes any order referred to in section 247(1)(viii) or (4) shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.

 If a person, who is required to afford the authorised officer with the necessary facility to inspect the books of account or other documents under section 247(1)(b)(ii) fails to do so, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.

Whoever, fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, with the intent to prevent such property or interest from being taken in execution of a certificate as prescribed, shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable

(1) If a person fails to—(a) pay to the credit of the Central Government, the tax deducted at source by him as required by or under the provisions of Chapter XIX-B; or(b) pay tax or ensure payment of tax to the credit of the Central Government, as required under—(i) Note 3 in Table in section

(1) Where a person fails to pay to the credit of the Central Government the tax collected by him as required under section 394, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and shall also be liable to