Amendment of section 272A.

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..... g clause shall be inserted, namely:- (d) fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, ; (ii) in sub-section (3), after clause (a), the following clause shall be inserted, namely:- (aa) in a case falling under clause (d) of sub-section (1), by the income-tax auth .....

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..... vy of penalty of ten thousand rupees for each default or failure to comply with a notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 or failure to comply with a direction issued under sub-section (2A) of section 142. It is also proposed to amend sub-section (3) of the aforesaid section to provide that penalty under clause (d) of sub-section (1) shall be imposed by .....

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