Income Tax Act, 2025
Section 12: Ins. by Act 20 of 2015, s. 76 (w.e.f. 12015).
12. Ins. by Act 20 of 2015, s. 76 (w.e.f. 12015).
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he shall pay, by way of penalty, a sum 1[of one hundred rupees] for every day during which the failure
continues:
2[Provided that the amount of penalty for failures in relation to 3[a declaration mentioned in section
197A, a certificate as required by section 203 and] returns under sections 206 and 206C
4[and 5[statements under sub-section (2A) or sub-section (3) of section 200 or the proviso to sub-section
(3) or under sub-section (3A) of section 206C]] shall not exceed the amount of tax deductible or
collectible, as the case may be:]
6[Provided further that no penalty shall be levied under this section for the failure referred to in clause
(k), if such failure relates to a statement referred to in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source
or tax collected at source, as the case may be, on or after the 1st day of July, 2012.]
(3) Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed—
(a) in a case where the contravention, failure or default in respect of which such penalty is
imposable occurs in the course of any proceeding before an income-tax authority not lower in rank
than a 7[Joint Director] or a 8[Joint Commissioner], by such income-tax authority;
9[(aa)in a case falling under clause (d) of sub-section (1), by the income-tax authority who had
issued the notice or direction referred to therein;]
(b) in a case falling under clause (f) of sub-section (2), by the 10[Principal Chief Commissioner or
Chief Commissioner] or 11[Principal Commissioner or Commissioner]; and
(c) in any other case, by the 7[Joint Director] or the 8[Joint Commissioner].
(4) No order under this section shall be passed by any income-tax authority referred to in sub-section
(3) unless the person on whom the penalty is proposed to be imposed is given an opportunity of being
heard in the matter by such authority.
Explanation.—In this section, “income-tax authority” includes a 12[Principal Director General or
Director General], 13[Principal Director or Director], 7[Joint Director] and an 14[Assistant Director or
Deputy Director] while exercising the powers vested in a court under the Code of Civil Procedure, 1908
(5 of 1908), when trying a suit in respect of the matters specified in sub-section (1) of section 131.]
15[272AA. Penalty for failure to comply with the provisions of section 133B.—(1) If a person
16*** fails to comply with the provisions of section 133B, he shall, on an order passed by the 8[Joint
Commissioner], 14[Assistant Director or Deputy Director] or the 17[Assessing Officer], as the case may be,
pay, by way of penalty, a sum which may extend to one thousand rupees.
1. Subs. by Act 27 of 1999, s. 88, for “which shall not be less than hundred rupees, but which may extend to two hundred
rupees,” (w.e.f. 11999).
or sub-section
of section 200 or the proviso to sub-section
or under sub-section
of section 206C]] shall not exceed the amount of tax deductible or
collectible, as the case may be:]
6[Provided further that no penalty shall be levied under this section for the failure referred to in clause
of section 200 or the proviso to subsection
of section 206C which is to be delivered or caused to be delivered for tax deducted at source
or tax collected at source, as the case may be, on or after the 1st day of July, 2012.]
Any penalty imposable under sub-section
or sub-section
shall be imposed—
in a case where the contravention, failure or default in respect of which such penalty is
imposable occurs in the course of any proceeding before an income-tax authority not lower in rank
than a 7[Joint Director] or a 8[Joint Commissioner], by such income-tax authority;
9[
of sub-section
in a case falling under clause
of sub-section
in any other case, by the 7[Joint Director] or the 8[Joint Commissioner].
No order under this section shall be passed by any income-tax authority referred to in sub-section
unless the person on whom the penalty is proposed to be imposed is given an opportunity of being
heard in the matter by such authority.
Explanation.—In this section, “income-tax authority” includes a 12[Principal Director General or
Director General], 13[Principal Director or Director], 7[Joint Director] and an 14[Assistant Director or
Deputy Director] while exercising the powers vested in a court under the Code of Civil Procedure, 1908
(5 of 1908), when trying a suit in respect of the matters specified in sub-section
of section 131.]
15[272AA. Penalty for failure to comply with the provisions of section 133B.—
If a person
16*** fails to comply with the provisions of section 133B, he shall, on an order passed by the 8[Joint
Commissioner], 14[Assistant Director or Deputy Director] or the 17[Assessing Officer], as the case may be,
pay, by way of penalty, a sum which may extend to one thousand rupees.
1. Subs. by Act 27 of 1999, s. 88, for “which shall not be less than hundred rupees, but which may extend to two hundred
rupees,” (w.e.f. 11999).