PENALTIES IMPOSABLE - Income-tax Act, 1961

Chapter: XXI
PENALTIES IMPOSABLE
Section 270	:	Failure to furnish information regarding securities, etc. [Omitted]
Section 270A	:	Penalty for under-reporting and misreporting of income.
Section 270AA	:	Immunity from imposition of penalty, etc.
Section 271	:	Failure to furnish returns, comply with notices, concealment of income, etc
Section 271A	:	Failure to keep, maintain or retain books of account, documents, etc.
Section 271AA	:	Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Section 271AAA	:	Penalty where search has been initiated
Section 271AAB	:	Penalty where search has been initiated
Section 271AAC	:	Penalty in respect of certain income.
Section 271AAD	:	Penalty for false entry, etc., in books of account
Section 271AAE	:	Benefits to related persons
Section 271B	:	Failure to get accounts audited
Section 271BA	:	Penalty for failure to furnish report under section 92E
Section 271BB	:	Failure to subscribe to the eligible issue of capital
Section 271C	:	Penalty for failure to deduct tax at source
Section 271CA	:	Penalty for failure to collect tax at source
Section 271D	:	Penalty for failure to comply with the provisions of section 269SS
Section 271DA	:	Penalty for failiure to comply with provisions of section 269ST.
Section 271DB	:	Penalty for failure to comply with provisions of section 269SU
Section 271E	:	Penalty for failure to comply with the provisions of section 269T
Section 271F	:	Penalty for failure to furnish return of income
Section 271FA	:	Penalty for failure to furnish statement of financial transaction or reportable account
Section 271FAA	:	Penalty for furnishing inaccurate statement of financial transaction or reportable account
Section 271FAB	:	Penalty for failure to furnish statement or information or document by an eligible investment fund
Section 271FB	:	Penalty for failure to furnish return of fringe benefits
Section 271G	:	Penalty for failure to furnish information or document under section 92D
Section 271GA	:	Penalty for failure to furnish information or document under section 285A
Section 271GB	:	Penalty for failure to furnish report or for furnishing inaccurate report under section 286.
Section 271GC	:	Penalty for failure to submit statement under section 285
Section 271H	:	Penalty for failure to furnish statements, etc.
Section 271I	:	Penalty for failure to furnish information or furnishing inaccurate information under section 195
Section 271J	:	Penalty for furnishing incorrect information in reports or certificates.
Section 271K	:	Penalty for failure to furnish statements, etc.
Section 272	:	Failure to give notice of discontinuance [Omitted]
Section 272A	:	Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 272AA	:	Penalty for failure to comply with the provisions of section 133B
Section 272B	:	Penalty for failure to comply with the provisions of section 139A
Section 272BB	:	Penalty for failure to comply with the provisions of section 203A
Section 272BBB	:	Penalty for failure to comply with the provisions of section 206CA
Section 273	:	False estimate of, or failure to pay, advance tax
Section 273A	:	Power to reduce or waive penalty, etc., in certain cases
Section 273AA	:	Power of Principal Commissioner or Commissioner to grant immunity from penalty.
Section 273B	:	Penalty not to be imposed in certain cases
Section 274	:	Procedure
Section 275	:	Bar of limitation for imposing penalties