Income Tax Act, 2025
Section 9: Ins. by Act 29 of 2006, s. 18 (w.e.f. 132006).
9. Ins. by Act 29 of 2006, s. 18 (w.e.f. 132006).
799
of the Commissioner (Appeals) or, the Appellate Tribunal or the High Court, or the Supreme Court or
order of revision under section 263 or section 264:
Provided that no order of imposing or enhancing or reducing or cancelling penalty or dropping the
proceedings for the imposition of penalty shall be passed—
(a) unless the assessee has been heard, or has been given a reasonable opportunity of being heard;
(b) after the expiry of six months from the end of the month in which the order of the
Commissioner (Appeals) or the Appellate Tribunal or the High Court or the Supreme Court is
received by the 1[Principal Chief Commissioner or Chief Commissioner] or the 2[Principal
Commissioner or Commissioner] or the order of revision under section 263 or section 264 is passed:
Provided further that the provisions of sub-section (2) of section 274 shall apply in respect of the
order imposing or enhancing or reducing penalty under this sub-section.]
3[(2) The provisions of this section as they stood immediately before their amendment by the Direct
Tax Laws (Amendment) Act, 1987 (4 of 1988), shall apply to and in relation to any action initiated for the
imposition of penalty on or before the 31st day of March, 1989.]
4[Explanation.—In computing the period of limitation for the purposes of this section,—
(i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to
section 129;
(ii) any period during which the immunity granted under section 245H remained in force; and
(iii) any period during which a proceeding under this Chapter for the levy of penalty is stayed by
an order or injunction of any court,
shall be excluded.]]
CHAPTER XXII
OFFENCES AND PROSECUTIONS
5[275A. Contravention of order made under sub-section (3) of section 132.—Whoever
contravenes any order referred to in 6[the second proviso to sub-section (1) or] sub-section (3) of section
132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be
liable to fine.]
or, the Appellate Tribunal or the High Court, or the Supreme Court or
order of revision under section 263 or section 264:
Provided that no order of imposing or enhancing or reducing or cancelling penalty or dropping the
proceedings for the imposition of penalty shall be passed—
unless the assessee has been heard, or has been given a reasonable opportunity of being heard;
after the expiry of six months from the end of the month in which the order of the
Commissioner
or the Appellate Tribunal or the High Court or the Supreme Court is
received by the 1[Principal Chief Commissioner or Chief Commissioner] or the 2[Principal
Commissioner or Commissioner] or the order of revision under section 263 or section 264 is passed:
Provided further that the provisions of sub-section
of section 274 shall apply in respect of the
order imposing or enhancing or reducing penalty under this sub-section.]
3[
The provisions of this section as they stood immediately before their amendment by the Direct
Tax Laws
Act, 1987 (4 of 1988), shall apply to and in relation to any action initiated for the
imposition of penalty on or before the 31st day of March, 1989.]
4[Explanation.—In computing the period of limitation for the purposes of this section,—
the time taken in giving an opportunity to the assessee to be reheard under the proviso to
section 129;
any period during which the immunity granted under section 245H remained in force; and
any period during which a proceeding under this Chapter for the levy of penalty is stayed by
an order or injunction of any court,
shall be excluded.]]
CHAPTER XXII
OFFENCES AND PROSECUTIONS
5[275A. Contravention of order made under sub-section
of section 132.—Whoever
contravenes any order referred to in 6[the second proviso to sub-section
or] sub-section
of section
132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be
liable to fine.]