Ans. Any person who commits any of the following defaults is liable to pay a penalty under section 272A(2):
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Section
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Description
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94(6)
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Failure to furnish information within the prescribed time-limit by any person in respect of shares or securities held by him
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176(3)
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Failure to give notice of discontinuance of business or profession within 15 days
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133
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Failure to furnish information required by the Assessing Officer
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134
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Failure to allow inspection of register or any entry in such register or failure to allow copies of such register or any entries therein to be taken
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139(4A)
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Failure to furnish the return of a charitable trust within the prescribed time-limit
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139(4C)
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Failure to furnish the return of other institutions within the prescribed time-limit
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192(2C)
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Failure to furnish a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided by an employer to his employees
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197A
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Failure to deliver in due time a copy of the declaration furnished for nil deduction of tax
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203
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Failure to issue a TDS Certificate
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206A
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Failure to deliver the quarterly statement by a banking company or a co-operative society or a specified public company
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206C
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Failure to issue a TCS Certificate
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206C(1A)
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Failure to furnish a copy of the declaration by the buyer of forest produce or alcoholic liquor in due time to the effect that no tax to be collected
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226(2)
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Failure to deduct tax at source from salary income as directed by the Tax Recovery Officer
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285B
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Failure to furnish statement within the prescribed time by any person carrying on the production of a cinematograph films or engaged in any specified activity, or both, showing payments exceeding Rs 50,000 made by him or due from him to any person engaged by him in such production or specified activity
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9911796707
