(1) Subject to the other provisions of this section, where, in any tax year, an assessee who is liable to pay advance tax under section 404,––(a) has failed to pay such tax; or(b) the advance tax paid by such assessee under the provisions of section 406 or 407 is less than 90% of the assessed […]

(1) If an assessee, liable to pay advance tax under section 404, other than the assessee mentioned in sub-section (3), has failed to pay such tax, or the advance tax paid by the assessee on its current income on or before the date specified in column B of the Table below, is less than advance

(1) Subject to the other provisions of this Act, where any refund is granted to the assessee under section 270(1), and—(a) no refund is due on regular assessment; or(b) the amount refunded under section 270(1) exceeds the amount refundable on regular assessment,the assessee shall be liable to pay simple interest at the rate of 0.5%

(1) Without prejudice to the provisions of this Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in section 393(3)(b), he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.(2) The amount

Without prejudice to the provisions of this Act, where, a person required to furnish a return of income under section 263 fails to do so within the time as prescribed in section 263(1) he shall pay, by way of a fee,––(a) a sum of five thousand rupees, if the total income of such person exceeds

(1) Without prejudice to the provisions of this Act, where,—(a) the research association, University, college or other institution referred to in section 45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause to be delivered the documents as prescribed in section 45(4)(a) within the time as prescribed therein or furnish a

Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under section 262(6) and such person fails to do so on or before such date as prescribed, he shall be liable to pay such fee, as prescribed, not exceeding one thousand rupees, at the time of making

If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any tax year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund

(1) Where the income of one person is included in total income of any another person under any provision of this Act, the latter shall be eligible for a refund under this Part in respect of such income.(2) Where a person is unable to claim or receive a refund due to him on account of

Every claim for refund under this Part shall be made by furnishing return as per section 263.