Income Tax Act, 2025
Section 17: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f.11988).
17. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f.11988).
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(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed
to be imposed is given an opportunity of being heard in the matter.]
1[272B.Penalty for failure to comply with the provisions of section 139A.—(1) If a person fails to
comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay,
by way of penalty, a sum of ten thousand rupees.
(2) If a person who is required to quote his permanent account number in any document referred to in
clause (c) of sub-section (5) of section 139A, or to intimate such number as required by sub-section (5A)
2[or sub-section (5C)] of that section, quotes or intimates a number which is false, and which he either
knows or believes to be false or does not believe to be true, the Assessing Officer may direct that such
person shall pay, by way of penalty, a sum of ten thousand rupees.
(3) No order under sub-section (1) or sub-section (2) shall be passed unless the person, on whom the
penalty is proposed to be imposed, is given an opportunity of being heard in the matter.]
3[272BB. Penalty for failure to comply with the provisions of section 203A.—(1) If a person fails
to comply with the provisions of section 203A, he shall, on an order passed by the 4[Assessing Officer],
pay, by way of penalty, 5[a sum of ten thousand rupees].
6[(1A) If a person who is required to quote his “tax deduction account number” or, as the case may be,
“tax collection account number” or “tax deduction and collection account number” in the challans or
certificates or statements or other documents referred to in sub-section (2) of section 203A, quotes a
number which is false, and which he either knows or believes to be false or does not believe to be true,
the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand
rupees.]
(2) No order under sub-section (1) 6[or sub-section (1A)] shall be passed unless the person on whom
the penalty is proposed to be imposed is given an opportunity of being heard in the matter.]
7[272BBB. Penalty for failure to comply with the provisions of section 206CA.—(1) If a person
8[fails to comply before the 1st day of October, 2004] with the provisions of section 206CA, he shall, on
an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten thousand rupees.
(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed
to be imposed, is given an opportunity of being heard in the matter.]
No order under sub-section
shall be passed unless the person on whom the penalty is proposed
to be imposed is given an opportunity of being heard in the matter.]
1[272B.Penalty for failure to comply with the provisions of section 139A.—
If a person fails to
comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay,
by way of penalty, a sum of ten thousand rupees.
If a person who is required to quote his permanent account number in any document referred to in
clause
of sub-section
of section 139A, or to intimate such number as required by sub-section
2[or sub-section
No order under sub-section
or sub-section
shall be passed unless the person, on whom the
penalty is proposed to be imposed, is given an opportunity of being heard in the matter.]
3[272BB. Penalty for failure to comply with the provisions of section 203A.—
If a person fails
to comply with the provisions of section 203A, he shall, on an order passed by the 4[Assessing Officer],
pay, by way of penalty, 5[a sum of ten thousand rupees].
6[
If a person who is required to quote his “tax deduction account number” or, as the case may be,
“tax collection account number” or “tax deduction and collection account number” in the challans or
certificates or statements or other documents referred to in sub-section
of section 203A, quotes a
number which is false, and which he either knows or believes to be false or does not believe to be true,
the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand
rupees.]
No order under sub-section
6[or sub-section
If a person
8[fails to comply before the 1st day of October, 2004] with the provisions of section 206CA, he shall, on
an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten thousand rupees.
No order under sub-section
shall be passed unless the person on whom the penalty is proposed
to be imposed, is given an opportunity of being heard in the matter.]